News in Corporate and financial reporting
-
Irish Qualifying Partnerships
Update for members undertaking engagements for Qualifying Partnerships in Ireland.
-
FRC guidance on APMs
Read the latest FRC guidance updated to include reporting on exceptional items and APMs during COVID-19.
-
ICAS response to IFRS 16 amendment
This article highlights the main points in the ICAS response to the IASB proposed amendment to IFRS 16 during COVID-19.
-
Consultation on IFRS 16
We summarise the IASB proposal to amend IFRS 16, Leases, in relation to rent concessions offered during COVID-19.
-
IASB consultations
We look at IASB’s announcement for a proposed amendment to IFRS 16, Leases, and the extension to consultation periods.
-
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
-
COVID-19 and IFRS 16
We highlight the latest IASB guidance issued to support the consistent application of IFRS 16 during COVID-19.
-
IFRS 9 and COVID-19
We summarise guidance issued by the Prudential Regulation Authority (PRA) on the application of IFRS 9 during COVID-19.
-
COVID 19: Charities SORP accounts
Christine Scott reports on the latest SORP Committee guidance on financial reporting issues arising from COVID-19.
-
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.
-
IASB defers IFRS 17
We highlight that the IASB has decided to defer the effective date of IFRS 17.
-
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.
-
Rethinking company categorisation
This article highlights a recent cogito paper published by Accountancy Europe on rethinking company categorisation.
-
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.
-
FRC update
We highlight a number of recent announcements from the Financial Reporting Council.
-
Inter-connected reporting needed
Accountancy Europe have followed up their 2017 Core & More paper with a new Cogito paper that calls for greater connectivity in the corporate reporting standard-setting environment. This article gives a brief insight into some of the key proposals within the paper.
-
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.
-
NPO financial experts needed
Opportunity for experts in non-profit sector financial reporting to join a Practitioner Advisory Group.
-
Do we need a roadmap for financial reporting?
ICAS, in collaboration with IFAC, has published this joint paper as a response to the IASB project to update its Conceptual Framework for Financial Reporting.
-
Company update remuneration report
Update for companies - new reporting requirements in the (Directors’ Remuneration Policy and Directors’ Remuneration Report) Regulations 2019.
