A selection of articles on IFRS. They are mainly from By All Accounts, the Financial Reporting Faculty's highly acclaimed bi-annual journal.
If you'd like to read the latest edition in full or explore our archive of earlier issues, you can do so by visiting our dedicated By All Accounts page.
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The impact of current economic conditions on the upcoming reporting season and areas where improvements are expected.
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Issues to consider when preparing narrative reports in the upcoming reporting season.
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Proposals to amend the IFRS for SMEs and the potential consequences for UK GAAP.
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Considering the financial reporting implications of the war in Ukraine.
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Highlighting the UK Endorsement Board’s recent research project on the subsequent measurement of goodwill.
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Are the IASB's proposed new disclosures about supplier finance arrangements unnecessarily complex?
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Examining the key issues for IFRS reporters in the 2021/22 reporting season.
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Summarising potential upcoming changes in financial and non-financial reporting.
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Highlighting the work of the Financial Reporting Lab and its latest resources.
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Considering investors' needs when reporting risks and uncertainties and how they can be met.