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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

Accountants confident they can hit climate targets

More than 50% of chartered accountants feel their organisation is equipped to meet the government’s target of net zero carbon emissions by 2050, with two-thirds feeling their organisation had been implementing TCFD actions, a new ICAEW survey has found.

Sustainability: what is credible leadership?

Accounting for Sustainability was established by the Prince of Wales to transform finance and embed sustainability in business. For its Executive Chairman, leadership means taking action but also taking others with you.

The crusade to achieve the SDGs and the role of accounting

Implementing the UN Sustainable Development Goals is no mean feat, but progress must be made. Josette Caruana talks us through the work she is doing with Giovanna Dabbicco on the Global Reporting Initiative, and its relevance for the achievement of SDGs.

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