The Financial Reporting Faculty journal, with topical features and commentary from experts helping to put financial reporting into context. In this edition, Sue Lloyd, the new IASB vice-chair, tells us about the next phase of the IFRS project.
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The Financial Reporting Faculty journal, with topical features and commentary from experts helping to put financial reporting into context. In this edition, Sue Lloyd, the new IASB vice-chair, tells us about the next phase of the IFRS project.
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Sam Holland provides a rating agency’s perspective on IFRS 16.
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Alison Dundjerovic highlights all the latest developments relating to the faculty’s Information For Better Markets thought leadership initiative.
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Jeffrey Barnes highlights some common problems ICAEW’s quality assurance team have encountered when reviewing accounts.
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Matt Chapman explains why we should expect to see further initiatives to improve the reporting of non-GAAP measures.
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The IASB’s new insurance contracts standard has been 20 years in the making. Andrew Carpenter wonders whether it’s been worth waiting for.
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Eddy James provides a roundup of the latest IFRS developments.
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Nigel Sleigh-Johnson highlights some of the questions financial reporting policymakers will need to answer as we edge ever closer to Brexit becoming a reality.
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Marianne Mau looks at recent initiatives which may help to improve the quality of financial reporting disclosures
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The effective dates of major new IFRSs on revenue recognition and financial instruments are now just six months away. Phil Barden provides some top tips for entities preparing to implement IFRS 15 and Helen Shaw highlights some issues non-financial sector entities will need to consider as the effective date of IFRS 9 draws ever nearer.