The FRC updated Technical Actuarial Standard 310 to reflect recent government legislation to enable the operation of multiple-employer collective defined contribution pension schemes.
CIMA-sponsored research on European companies reveals five ESG reporting implications for management accountants — framed as a road map of global relevance.
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.
The changes focus on improving clarity and better articulating certain aspects of the standard. In its review of structured digital reporting, the FRC outlined improvements to financial reporting.
The King’s Speech unveiled plans to cut costs for SMEs, and a CIMA statement said important opportunities were missed on corporate reporting and skills.
It has become axiomatic that companies should learn lessons from failure, and for individuals failure can also build resilience, growth, and even humility.
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.
