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Accounting and reporting
Read a roundup of recent developments affecting finance professionals, including an update from the UK Endorsement Board on IAS 12 reforms.
This roundup examines the UK government’s plan to support energy-intensive businesses and the IESBA’s exposure draft on tax planning.
The International Sustainability Standards Board announces that IFRS S1 and IFRS S2 will be released in June and effective for some companies in 2024.
Increasing environmental, social, and governance disclosures create challenges for CFOs — here’s how four CFOs are dealing with them.
The IASB has published a document explaining priorities for a project related to business combinations.
This roundup examines the IAASB’s proposed auditing standard for less-complex entities and an update on the CMA’s ongoing work into misleading green claims.
Read a roundup of the recent developments in corporate reporting.
Read a roundup of the latest developments in corporate reporting and an update on the UK Government’s new business energy support scheme.
The exposure draft aims to clarify the implications of the OECD’s Pillar Two model rules on IAS 12, Income Taxes.
Read a roundup of the recent developments in corporate reporting, including IAASB guidance on group audits.
Read a roundup of the recent developments in corporate reporting, including UK government legislation on flexible working.
150 organisations ask leaders at a United Nations conference in Montreal to adopt the Global Biodiversity Framework.
Read a roundup of the latest developments in corporate reporting, including audit support measures from the FRC.
Here is a roundup of the latest developments in the financial reporting world, with an update on the IASB’s taxonomy amendments.
The proposed changes are in response to feedback from users and preparers of tagged financial statements.
Read a roundup of the latest developments in corporate reporting, including an update on IFRS 17.
The assessment supports the FRC’s growing body of evidence on those areas where improvements could be made.
An exposure draft proposes additional guidance on how two previously published Recommended Practice Guidelines can be applied by governments and public sector entities to report on sustainability programme information.
The International Sustainability Standards Board also said it provided guidance on which climate scenarios an entity should use.
The regulator says that in times of economic uncertainty, companies should continually assess evolving risks and ensure those risks are clearly explained.