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Other UK regulation articles

A selection of articles on other reporting issues. 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.

Uncertain times

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Outlining key findings from the Financial Reporting Lab's reports on reporting in times of uncertainty and s172 disclosures.

Co-ordinated s172(1) reporting

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Good reporting starts with good content, gathered from sources right across the business.

From corporate governance to energy

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Sarah Dunn, Financial Reporting Faculty, highlights the key points of new reporting requirements that come into effect in 2019.

Carillion: reporting under the spotlight

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Kathryn Cearns OBE considers the reasons behind Carillion’s collapse, including working capital, the Financial Reporting Council’s response and the lessons it has taught to others.

A short history of the digital reporting future

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Thomas Toomse-Smith of the Financial Reporting Council’s Financial Reporting Lab looks at some of the history of digital reporting, why it hasn’t been popular and why it’s all about to change.

APMs: reflection on management

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Alison Thomas considers how companies can ensure their alternative performance measures reflect their culture in a positive light.

Small company filing option

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Recent changes to UK company law have removed the option for small companies to file abbreviated accounts. Julia Penny explains the options now available.

Writing a new narrative

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As the UK prepares to implement a new EU directive on reporting non-financial information, Nigel Sleigh-Johnson and Sarah Dunn emphasise the importance of getting the balance right.

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