Highlights of the latest guidance published by the Financial Reporting Faculty as well as news and insights on current developments in financial reporting.
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This factsheet provides an overview of IFRS 16 together with practical tips and examples. It has been updated for recent amendments.
Factors to consider when preparing financial statements – updated for 2020 and early 2021 year ends.
Factors to consider when preparing micro-entity accounts – updated for 2020 and early 2021 year ends.
Going concern and impairment considerations for those preparing accounts under FRS 102 or FRS 105 with late 2020 or early 2021 year-ends.
A guide to the accounting implications of changes to contracts with customers as a result of the pandemic.
The government’s reform of the UK’s corporate governance regime includes potential new requirements for large companies to disclose information on distributable reserves - a proposal that comes with a unique set of challenges.
The accounting treatment for rent concessions granted directly as a result of COVID-19 now applies to reductions in lease payments originally due on or before 30 June 2022
Finance for the Future judge John Lelliott outlines the vital role the awards play in raising the profile of sustainability in the business environment.
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.
IFR4NPO is an initiative to develop global financial reporting guidance for non-profit organisations. It is spearheaded by Humentum and CIPFA to heighten transparency and enhance trust.
With trust in audit and corporate governance at the top of the profession’s agenda, ICAEW asked two HMRC accountants – one advisory and the other forensic – about their roles and the trust debate.
Environmental, social and governance risks are both business and investment risks, and chartered accountants are at the heart of reporting on them as well as the financials.
ICAEW has backed government moves to improve the quality of reporting around climate-related risk but warned that changes risk overwhelming organisations with their complexity.
Existing rules around viability reporting are not achieving what they need to. The government has proposed a new annual resilience statement by public interest entities to fix the problem.
Chartered accountants must understand their unique role in making a sustainable future happen, argues Peter Bakker, CEO of the World Business Council for Sustainable Development.