Cover Story: Walls come tumbling down
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Open to interpretation
The work of the IFRS Interpretations Committee and the impact of its agenda decisions.
Key issues for the 2022/23 reporting season
The impact of current economic conditions on the upcoming reporting season and areas where improvements are expected
Preparing for the 2022/23 reporting season – non-financial reporting issues
Issues to consider when preparing narrative reports in the upcoming reporting season.
Climate-related reporting in FRS 102 financial statements
Reviewing the IFRS for SMEs
Proposals to amend the IFRS for SMEs and the potential consequences for UK GAAP.
Companies House reform – the current state of play
An update on transformation of the UK company register.
Companies House reform – a credit reference agency’s perspective
Why credit reference agencies welcome the proposed changes to the filing requirements for small and micro-entities.
Audit and corporate governance reform: what to expect
How the key proposals impact corporate reporting.
Climate reporting: a progress report
Reflecting on what was achieved during the 2021/22 reporting season.
ESG and net zero: laying the foundations
Introducing two recent reports from the FRC Lab.
By All Accounts December 2022
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