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Financial accounting & reporting

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7 requirements for interim reporting — FRC guidance

The Financial Reporting Council’s review of interim reports highlighted the need for a better explanation of balance sheet movements.

Article Financial reporting & compliance Advanced

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...

Article Financial reporting & compliance Advanced

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.

Article Financial reporting & compliance Advanced

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.

Article Financial reporting & compliance Advanced

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...

Article Financial reporting & compliance Advanced

U.S. tax and FASB’s new paradigm for revenue recognition

This sweeping new standard for revenue recognition has many important tax considerations. This article explains those considerations.

Article Revenue recognition Intermediate

Boost the bottom line with accounts payable best practices

These tips can help reduce risk and the amount spent on accounts payable functions.

Article Transactional accounting & closing processes Foundational

FASB issues private company alternative for certain intangible assets

FASB issued a GAAP alternative to make accounting for certain intangible assets acquired in a business combination less costly and less complicated for private companies.

Article Professional accounting standards Intermediate

The Treasurer's handbook - IFRS 9 hedge accounting reforms: a closer reflection of risk management?

This article provides an overview of the key differences between the IAS 39 and IFRS 9 hedge accounting models.

Article Treasury policies & treasury risk management Advanced

The Evolution of Corporate Reporting: A Shift to Value Non-Financial Information

This blog post discusses the evolution of corporate reporting. It describes how consideration of non financial information helps illustrate a company's overall health.

Article Professional accounting standards Advanced

Substantial new disclosures required by revenue standard

New disclosures are expected to be a large challenge for financial statement preparers implementing the new revenue recognition guidance. This article goes into detail.

Article Professional accounting standards Foundational

Governing for performance: New directions in corporate governance

This report provides an overview of the ‘high performing board’ and introduces a boardroom leadership model that shows the key components of board effectiveness.

Report Financial reporting & compliance Advanced