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Financial reporting

  1. Consultation on IFRS 16

    We summarise the IASB proposal to amend IFRS 16, Leases, in relation to rent concessions offered during COVID-19.

  2. IASB consultations

    We look at IASB’s announcement for a proposed amendment to IFRS 16, Leases, and the extension to consultation periods.

  3. BEIS issue Q&A on holding AGMs

    BEIS issue questions and answers on practical matters relating to company filings, AGMs and other general meetings during Covid-19

  4. COVID-19 and IFRS 16

    We highlight the latest IASB guidance issued to support the consistent application of IFRS 16 during COVID-19.

  5. IFRS 9 and COVID-19

    We summarise guidance issued by the Prudential Regulation Authority (PRA) on the application of IFRS 9 during COVID-19.

  6. COVID 19: Charities SORP accounts

    Christine Scott reports on the latest SORP Committee guidance on financial reporting issues arising from COVID-19.

  7. Accounting for goodwill reviewed

    The IASB is seeking views on proposed changes to the way organisations disclose information about their acquisitions and account for goodwill.

  8. IASB defers IFRS 17

    We highlight that the IASB has decided to defer the effective date of IFRS 17.

  9. Guidance on AGMs

    We highlight the latest guidance from the Governance Institute and Slaughter and May on the impact of Covid-19 on holding AGMs.

  10. Rethinking company categorisation

    This article highlights a recent cogito paper published by Accountancy Europe on rethinking company categorisation.

  11. IAS 1 classification of liabilities

    This article describes a recent amendment to IAS 1, Presentation of financial statements, and the implications for the classification of liabilities in the financial statements.

  12. FRC update

    We highlight a number of recent announcements from the Financial Reporting Council.

  13. Accounting during transition period

    Now that the UK has left the European Union and is in a transition period, this article summarises information produced by the FRC and BEIS on accounting and corporate reporting standards during the transition period.

  14. Making financial reporting simpler

    Download GAA's recommendation report for financial reporting simpler and more useful

  15. The ICAS CFR Panel

    Find out about the role of the CFR Panel, which represent ICAS in relation to financial reporting and broader corporate reporting.

  16. Company update remuneration report

    Update for companies - new reporting requirements in the (Directors’ Remuneration Policy and Directors’ Remuneration Report) Regulations 2019.

  17. New FRS 102

    FRC publishes new editions of UK accounting standards

  18. IFRS 9: Main changes

    A look at the key changes that investors and other users of the accounts can expect to see from IFRS 9.

  19. New financial reporting guide

    ICAS has published a new guide for members, which aims to help them apply the new financial reporting requirements for small and micro-sized entities.

  20. The new accounting standards

    The new accounting standards: What you need to know

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