The guidance aims to help investors and other users of corporate reporting recognise “well-reasoned explanations” for departing from provisions of the UK Corporate Governance Code.
DP World Southampton's finance team applied activity-based costing (ABC) principles to its emissions data, making carbon costs visible, measurable, and comparable.
The new accounting standard will replace IAS 1 from January 2027 and is aimed at more consistent reporting that's better aligned with how businesses are run.
The European Parliament votes to reduce the number of companies subject to reporting requirements to include EU companies employing over 1,000 employees and with a net annual turnover of over €450 million.
FM’s editor-in-chief details articles in the December digital edition, including one that examines hard and soft trends and their impact on accounting and finance professionals. Listen to the podcast episode or read the Q&A.
In a statement, CIMA affirmed continued supervisory support for its members in practice while the regulator’s anti-money laundering model is in development.
