By All Accounts: January 2019
This issue looks at what’s changed in the FRC’s Guidance on the Strategic Report and other recent changes to narrative reporting requirements. We highlight Brexit’s impact on the preparation of 2018 financial statements, delve deeper into the triennial review amendments to FRS 102 and summarise the SEC’s chief accountant’s speech to ICAEW.
Cover story: Revised Guidance on the Strategic Report
Mala Shah-Coulon examines what has changed in the FRC's revised Guidance on the Strategic Report and why.
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New reporting requirements
Sarah Dunn highlights the key points of new reporting requirements that come into effect in 2019.
Brexit's effect on the preparation of the 2018 financial statements
Mary Holden considers how Brexit might affect the preparation of 2018 financial statements.
Exploring performance metrics
Phil Fitz-Gerald summarises investors' insight into performance metrics and discusses how companies can meet these expectations.
IFRS 2018 reminders and tips
Catriona Lawrie provides some reminders for IFRS reporters to focus on when preparing 2018 financial statements.
Key areas for UK GAAP reporters
Tessa Park outlines some key areas for UK GAAP reporters to consider when preparing their 2018 financial statements.
Celebrating 10 years of the Financial Reporting Faculty
Nigel Sleigh-Johnson reflects on the faculty's story so far as we ask our committee chairs questions about our work to date and what's still to come.
Beyond the headlines of the triennial review
Matt Howells delves deeper into the recent Triennial review amendments to FRS 102.
Sally Baker provides a roundup of the latest IFRS developments.
Exploring the new supplier payment reporting regulations
Neil Parsons shares his reflections on the new supplier payment reporting regulations.
International roundup: Greece, Japan, US and Europe
Financial reporting news from around the world.
Changes to off-payroll working: financial reporting implications
Marianne Mau explores the financial reporting implications of changes to the IR35 off-payroll rules.
In our first Question Corner, John Selwood looks at some of the questions from delegates at the autumn Financial Reporting Faculty roadshows.
The intersection of financial reporting and innovation
Alison Dundjerovic summarises the key messages from a speech by SEC chief accountant, Wes Bricker.
Adoption of IFRS 16 in the public sector
Henning Diederichs outlines the two differing approaches to adopting IFRS 16 Leases being debated by public sector standards setters.
It's our birthday!
As the Financial Reporting Faculty celebrates its 10th birthday, we look at the facts and figures that tell the story of the past decade.