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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
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.
Article Financial reporting & compliance Advanced
FCA issues advice on financial services as Brexit trade deal agreed
UK regulator the Financial Conduct Authority issued guidance for financial services firms as the long-negotiated post-Brexit deal was agreed.
Article Financial reporting & compliance Advanced
FRC consolidates COVID-19 guidance for UK boards
The Financial Reporting Council issued COVID-19 guidance on governance and reporting that supersedes its previous guidance for companies.
Article Risk management policies & procedures Advanced
UK’s FRC sets out governance reporting recommendations
The Financial Reporting Council addressed reporting on culture, purpose, succession planning, diversity, board evaluation, and more.
Article Financial reporting & compliance Advanced
SASB and IIRC to merge to simplify corporate, sustainability reporting
The Sustainability Accounting Standards Board (SASB) and International Integrated Reporting Council (IIRC) will form a unified organisation led by current SASB CEO...
Article Financial reporting & compliance Advanced
Measuring purpose and value: The Mutual Value Measurement framework
Traditional accounting numbers and metrics fall short in measuring value created for all stakeholders. Here’s a framework that can help organisations better articulate...
Article Financial reporting & compliance Advanced
Association sets out 2021 sustainability road map for accountants
Stakeholders worldwide are demanding more transparency and greater attention to environmental, social, and governance matters from organisations.
Article Financial reporting & compliance Advanced
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