News in Corporate and financial reporting
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Climate reporting made mandatory
Find out about new regulations to make climate-related disclosures mandatory for the largest UK companies.
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Climate right for new ISSB
Read the latest update from the IFRS Foundation on developments in sustainability reporting.
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IFR4NPOs: Part two
Discover the views of ICAS on the development of international financial reporting guidance for NPOs on specific matters.
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Sustainability reporting next steps
Learn about the latest developments from the IFRS Foundation Trustees on the future of sustainability reporting.
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FRC Thematic: Carbon reporting
We highlight the FRC’s Thematic Review on Streamlined Energy and Carbon Reporting.
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IFR4NPOs: financial reporting
Discover the views of ICAS on the development of international financial reporting guidance for NPOs.
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Amendments to IFRS constitution
Learn about the proposed amendments to the IFRS Foundation constitution to accommodate a Sustainability Standards Board.
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EU sustainability reporting
Read about a proposal issued by the European Commission for greater consistency in sustainability reporting.
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Pension schemes: climate reporting
More on DWP’s proposed statutory draft regulations and statutory guidance for pension schemes on climate governance and reporting.
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Pensions SORP addendum published
Find out more about an addendum to the Pensions SORP, published by PRAG, on revised investment disclosure requirements.
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COVID-19 disclosures
Read our summary of a selection of disclosures in annual reports and accounts on the effects of the COVID-19 pandemic.
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Mandatory TCFD reporting
Anne Adrain highlights a government consultation on mandatory climate-related financial disclosures for large companies and LLPs.
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Periodic review of FRS 102
Find out how you can have you say in the FRC periodic review of FRS 102.
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Update on sustainability reporting
Read about the IFRS Foundation Trustees plans for the future of sustainability reporting.
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ICAS response to IFRS 16 amendment
Read the ICAS response to the IASB amendment to IFRS 16 on COVID-19-related rent concessions beyond 30 June 2021.
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Integrated reporting assurance
Read about the IFAC and IIRC vision for accelerating integrated reporting assurance in the public interest.
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Rent concessions to be extended
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Post-transition period guidance
The FRC has issued guidance for accounts prepared for periods that straddle the Transition Period Completion Day.
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Inaugural members of ISSB sought
We highlight the announcement by the IFRS Foundation Trustees on their search for inaugural members of the ISSB
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Prototype climate standard issued
Global sustainability and integrated reporting organisations launch prototype climate disclosure standard.