Accounting and reporting

Why time matters in carbon accounting

A new carbon accounting approach uses a double-entry framework to allow clearer evaluation of the carbon intensity of profits and financial risks.

UK regulator revises pension standard

The FRC updated Technical Actuarial Standard 310 to reflect recent government legislation to enable the operation of multiple-employer collective defined contribution pension schemes.

IASB issues rate regulation standard

IFRS 20, a new accounting standard for companies subject to a specific type of rate regulation, aims to improve financial reporting and transparency for investors.
Advertisement
Advertisement
Advertisement