FRC issues advice to improve companies’ ‘comply or explain’ reporting
The UK’s Financial Reporting Council issued advice for companies on how to report transparently and effectively when departing from parts of the UK Corporate Governance Code.
Accounting and reporting
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Automation to drive big shifts in corporate reporting
A smarter and more automated operating model for corporate reporting is on the horizon, according to results of a new EY survey.
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IASB issues amendments to IFRS relating to policy disclosures, estimates
The board has set out amendments to IAS 1, IAS 8, and IFRS Practice Statement 2.
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IASB seeks views on extension to lease accounting relief
The board’s consultation relates to a 12-month extension to the IFRS 16, Leases, amendment for COVID-19-related rent concessions.
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IFRS Foundation considers proposing sustainability standards board
The IFRS Foundation trustees are conducting further analysis after calls for establishing a new board that would issue global sustainability accounting and reporting standards.
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UK's FRC and FCA update reporting guidance for companies and auditors
Regulators provided guidance and a reminder that deadline extensions relating to financial reporting continue to be in place.
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IIRC revises integrated reporting framework for greater clarity
Revisions are to clarify concepts, simplify guidance for report preparers, and place greater emphasis on outcomes of businesses’ activities. Fundamental concepts in the framework remain unchanged.
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Stakeholder capitalism: Moving forward from mere happy talk
It’s time for substantive action from our corporations.
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How management accountants can lead the journey to carbon net zero
Finance leaders have a key role in the move towards climate-friendly economies.
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Amendments to international accounting standards adopted by UK
The UK adopted changes to accounting standards relating to interbank offered rates reform and the exemption from applying IFRS 9, Financial Instruments.
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