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Financial reporting news and insights

Highlights of the latest guidance published by the Financial Reporting Faculty as well as news and insights on current developments in financial reporting.

Financial Reporting Faculty highlights

2021 UK GAAP Accounts

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30-06-2021

This factsheet highlights new and modified requirements for preparers of UK GAAP accounts for accounting periods beginning on or after 1 January 2021.

Brexit: Implications of changes to company law on corporate reporting

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14-06-2021

The end of the transition period brought into effect changes in company law that have an impact on the preparation of the annual report and accounts. This guide outlines some of the practical implications.

Renegotiating loan contracts under FRS 102

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08-06-2021

This guide outlines the accounting requirements under FRS 102 when loan contract terms are renegotiated together with illustrative examples.

IFRS 16 Leases - Updated

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12-04-2021

This factsheet provides an overview of IFRS 16 together with practical tips and examples. It has been updated for recent amendments.

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Latest news and insights

IFRS Standards: a new approach to disclosures

The IASB is calling for comments on a proposed new approach to developing disclosure requirements in IFRS Standards - a potential change that should be on all chartered accountants’ radars.

IFRS Foundation ramps up climate commitment

A concerted build-up of sustainability-related activity by the IFRS Foundation is underlining the standard-setter’s commitment to using its clout to address climate change.

Businesses face diminishing window to make climate-related disclosures

With COP26 putting climate change and sustainability under the spotlight, listed businesses with accounting periods beginning on or after 1 January 2021 realistically have less than six months to get their house in order, says Maria Kepa, a director in EY’s corporate governance team.

IFRS vs IPSAS: an overview of measurement

ICAEW’s public sector team examines some key differences between International Financial Reporting Standards and International Public Sector Accounting Standards, and the suitability of each in public sector financial reporting.

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