Accounting and reporting

• How the pandemic affects IFRS 9 reporting

  Reporting credit losses under IFRS 9 is a challenge as a result of the pandemic. The IASB published a document about application questions.

• UK regulators set out policy changes amid disruption

  Changes announced include an additional two months for UK companies to publish their audited financial statements.

• Implementing the new lease standard

  Sponsored report | Learn best practices, get insights and discover tips on implementing IFRS 16. Sponsored by InfoCat, LeaseQuery, Workiva, and KPMG.

• IASB consults to improve acquisitions information

  Feedback is sought on changes to disclosures, goodwill and impairment relating to business acquisitions.

• FRC and UK government provide Brexit transition detail

  UK regulator confirms no substantive changes to UK accounting and corporate reporting framework during post-Brexit transition period.

• UK boards challenged on ethnic diversity ‘positioning’

  The independent Parker Review provides a tool for directors and companies to accelerate ethnic diversity progress.

• A look at the Natural Capital Protocol

  Finance departments will increasingly need to account for the natural world as part of their strategic mandate. One framework offers a way to identify risks and opportunities amidst the change.

• UK regulator urges reporting of workforce metrics

  The FRC provides a practical tool for companies to develop their reporting on workforce issues.

• Viability, risk, diversity come under FRC spotlight

  The UK regulator made recommendations on company reporting in its most recent assessment of UK corporate governance.

• Ethics rules, audit recommendations issued in UK

  The UK Financial Reporting Council issued new rules focusing on strengthening auditor ethics and independence requirements. Meanwhile, the Brydon Report recommended actions to improve the quality of audits.

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