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12-04-2021
This factsheet provides an overview of IFRS 16 with a focus on lessee accounting, including recognition, and right-of-use asset and liability measurement. It provides practical tips on implementation and answers some frequently asked questions.
01-02-2021
Factors to consider when preparing financial statements – updated for 2020 and early 2021 year ends.
01-02-2021
Factors to consider when preparing micro-entity accounts – updated for 2020 and early 2021 year ends.
28-01-2021
Going concern and impairment considerations for those preparing accounts under FRS 102 or FRS 105 with late 2020 or early 2021 year-ends.
01-02-2021
A guide to the accounting implications of changes to contracts with customers as a result of the pandemic.
Efforts to improve the quality, value and integrity of information on the Companies House register are welcome, but the government must proceed with caution when it comes to shortening filing deadlines, says ICAEW.
A working group to accelerate convergence in global sustainability reporting standards has been announced by the Trustees of the IFRS Foundation.
ICAEW’s Financial Reporting and Tax Faculties guide you through the accounting and tax treatment of the numerous government support packages made available to businesses through the pandemic.
Compulsory climate-related financial disclosures for large organisations moved a step closer after the government published a consultation on new rules for investors to measure and manage climate-related financial risk.
Accountants can help prevent, detect and disrupt crime by exercising their professional scepticism and keeping suspicious activity on their radar, says Joanna Bliault, a forensic accountant with the Met Police.
The long-awaited goal of standardised sustainability reporting is getting closer. The announcement of the IFRS Foundation’s strategic direction and the publication of further reports from EFRAG – as well as clear intent from the UK Government – is putting us all on notice.
2 March 2021: With new listed company reports for 2020 being issued every day at this time of year, this is a good time to take stock of what those reports reveal about the pandemic’s impact.
1 March 2021: ICAEW’s Public Sector team highlights key public sector financial reporting updates covering the UK and International Public Sector Accounting Standards.
18 February 2021: As lockdown continues, the issue of commercial rent concessions is certainly topical. Now the IASB is proposing an extension to the availability of the practical expedient issued last year that allows entities to account for rent concessions due to COVID-19 in a simpler way.
17 February 2021: ICAEW’s public sector team examines the differences between International Financial Reporting Standards and International Public Sector Accounting Standards and the suitability of each in public sector financial reporting.