Learning your lesson
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Assurance work has highlighted some areas where insurers need to improve their Solvency II documentation and processes, say Martin Watson and Alex Arterton.
Audit and reporting
Articles on audit and reporting from our leading edge monthly magazine, FS Focus.
Looking ahead to IFRS 9
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Banks will need new data and techniques for forecasting expected credit losses when the revised IFRS 9 is introduced from 2018. Tony Clifford assesses the implications for risk reporting.
Moving the diversity dial
Calls for improvements in the detail and comparability of diversity disclosures are getting louder. Research suggests that greater executive-level commitment to public targets is needed, writes Dawn Cowie.
When fair value drives volatility
New research verifies the view that fair value accounting can lead to excess stock price volatility and exaggerate the risks taken by some businesses. Dawn Cowie highlights the lessons to be learned
Countdown to IFRS 9
How should the banks be preparing for IFRS 9? Zsuzsanna Schiff and Philippa Kelly take a look
Blockchain will transform the role for audit
EY’s assurance head highlights the potential of Blockchain technology to revolutionise financial reporting and audit.
Audit of Banks Five Years On
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ICAEW has been pushing for market-led improvements in bank and auditor reporting. The past five years have seen progress, but auditors need to do more to build confidence in the financial system.
One to watch: IFRS 15
The potential impact of the new accounting standard will be huge. Deloitte's Francesco Nagari explains which firms are most exposed and why.
Expect the unexpected?
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ICAEW's Secret Chief Accountant returns to FS Focus to explain the challenges of preparing for the new IFRS 9 Financial Instruments. The road to implementation in 2018 is rife with uncertainty. However this isn't stopping anymore.
Scare tactics and reassurance
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The third annual joint ICAEW and IFRS Foundation conference marked just over 800 days to 1 January 2018, the effective date of IFRS 9 Financial Instruments. The day focused specifically on the implementation of impairment requirements