Accounting and reporting

IASB clarifies definition of ‘material’

In an effort to make it easier for companies to make materiality judgements, the International Accounting Standards Board (IASB) issued a clarified definition of “material”.

FRC programme on auditing, report on diversity, and more

Here’s a roundup of recent developments in the corporate reporting world.

FRC guidance, EFRAG letter, and Accountancy Europe response

Here’s a roundup of recent developments in the corporate reporting world.

Understanding major forces of net profit

Managing these components correctly will put your organisation on the path to stronger financial results.

FRC corporate governance code and IASB projects update

Here’s a roundup of recent developments and upcoming comment deadlines in the financial reporting world.

Accounting system selection mistakes to avoid

Selecting the right accounting system for your organisation is a daunting task. This article examines the challenges and offers eight solutions.

Financial reporting update: Brexit and auditing, the FRC’s accounts list, and more

Here’s a roundup of recent developments in the financial reporting world.

IASB seeks clarity between liabilities and equity

The International Accounting Standards Board (IASB) is seeking comment on proposed guidance that seeks to clarify when a financial instrument should be classified as a liability or as equity.

Financial reporting update: IFRS 17 in Parliament, IASB update, and more

Here’s a roundup of recent developments in the financial reporting world.

Financial reporting update: FRC review, IFRS adoption, and more

Here’s a roundup of recent developments and upcoming comment deadlines in the financial reporting world.

Financial reporting update: Fitness Check, IFRS 17, and more

Here’s a roundup of recent developments in the financial reporting world.

New IFRS conceptual framework revises foundational reporting concepts

A new conceptual framework for IFRS includes revisions to concepts for reporting assets, liabilities, income, and expenses.

Financial reporting update: IFRS 17, FRC governance code review, and more

Here’s a roundup of recent developments in the financial reporting world.

Financial reporting update: Sustainable finance and corporate governance

Here’s a roundup of recent developments in financial reporting.

Financial reporting update: Corporate governance and digital innovation

Here’s a roundup of recent developments in financial reporting.

Financial reporting update: Risk management, management commentary, and more

Here’s a roundup of recent developments in the financial reporting world.

Advice for managing the length of annual reports

The average length of financial reports is growing as companies try to address regulation and focus on their business narrative.

Financial reporting update: Revenue recognition, IR, and more

This article features a roundup of recent developments in the financial reporting world.

Why business is booming for accountants in India

Recent regulatory changes have helped fuel demand for accounting services.

IASB proposes changes around accounting policies and estimates

The International Accounting Standards Board (IASB) released for comment a set of proposed IFRS statement amendments that would help companies distinguish accounting policies from accounting estimates.