By All Accounts: January 2020
This edition's cover story examines the progress in climate-related financial disclosures. International Accounting Standards Board member Nick Anderson talks to us about the busy year ahead for the standard-setter and the need to engage with investors. Also featured are the new s172 reporting requirements, dividend disclosures, what can be expected in the upcoming discussion paper on goodwill and impairment plus the financial reporting implications of interest rate benchmark reform.
Cover story: Heating up the debate
Youri Lie and Doug Johnston discuss developments in climate-related disclosures and the challenges ahead.
|Our cover story is freely available. To access the features below and more exclusive content join the Financial Reporting Faculty.|
We talk to Nick Anderson, International Accounting Standards Board member, about the busy year ahead for the standard-setter and the need to engage with investors.
Goodwill and impairment
As the IASB prepares to publish its discussion paper on goodwill and impairment, Michael Stewart discusses what is likely - and unlikely - to change.
Amanda Swaffield highlights the focus on company stakeholders in new narrative reporting requirements.
Brexit a certain uncertainy
Marianne Mau considers how Brexit might affect 2019 financial statements and beyond.
Reforming IBOR: the financial reporting impact
Helen Shaw explains the implications of the demise of inter-bank offered rates.
Future of corporate reporting
Paul Druckman and Deepa Raval explain the FRC's project that is rethinking corporate reporting.
The what, why and how of corporate purpose
Mei Ashelford examines the principle behind a company's existence.
The European Single Electronic Format (ESEF) - one to watch
Andromeda Wood explains the machine-readable format required from 2020 for annual reports of EU listed companies.
Disclosure of dividend policy and capacity
Chris Skinner explores the shift in expectations of dividend disclosure.