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News in Corporate and financial reporting

  1. Consolidated FRSs issued

    FRC issues new consolidated January 2022 editions of UK and Ireland accounting standards.

  2. FRS 102 call for views

    Learn more about the ICAS approach and key feedback to the FRC’s call for views on FRS 102.

  3. FRC climate-related matters

    We highlight a recent FRC staff factsheet on climate-related matters for FRS 102 reporters.

  4. Survey on goodwill measurement

    Have your say on the subsequent measurement of goodwill in IFRS Standards.

  5. Climate reporting made mandatory

    Find out about new regulations to make climate-related disclosures mandatory for the largest UK companies.

  6. Climate right for new ISSB

    Read the latest update from the IFRS Foundation on developments in sustainability reporting.

  7. IFR4NPOs: Part two

    Discover the views of ICAS on the development of international financial reporting guidance for NPOs on specific matters.

  8. Sustainability reporting next steps

    Learn about the latest developments from the IFRS Foundation Trustees on the future of sustainability reporting.

  9. FRC Thematic: Carbon reporting

    We highlight the FRC’s Thematic Review on Streamlined Energy and Carbon Reporting.

  10. IFR4NPOs: financial reporting

    Discover the views of ICAS on the development of international financial reporting guidance for NPOs.

  11. Amendments to IFRS constitution

    Learn about the proposed amendments to the IFRS Foundation constitution to accommodate a Sustainability Standards Board.

  12. EU sustainability reporting

    Read about a proposal issued by the European Commission for greater consistency in sustainability reporting.

  13. Pension schemes: climate reporting

    More on DWP’s proposed statutory draft regulations and statutory guidance for pension schemes on climate governance and reporting.

  14. Pensions SORP addendum published

    Find out more about an addendum to the Pensions SORP, published by PRAG, on revised investment disclosure requirements.

  15. COVID-19 disclosures

    Read our summary of a selection of disclosures in annual reports and accounts on the effects of the COVID-19 pandemic.

  16. Mandatory TCFD reporting

    Anne Adrain highlights a government consultation on mandatory climate-related financial disclosures for large companies and LLPs.

  17. Periodic review of FRS 102

    Find out how you can have you say in the FRC periodic review of FRS 102.

  18. Update on sustainability reporting

    Read about the IFRS Foundation Trustees plans for the future of sustainability reporting.

  19. ICAS response to IFRS 16 amendment

    Read the ICAS response to the IASB amendment to IFRS 16 on COVID-19-related rent concessions beyond 30 June 2021.

  20. Integrated reporting assurance

    Read about the IFAC and IIRC vision for accelerating integrated reporting assurance in the public interest.

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