News in Corporate and financial reporting
-
Charities: focus on going concern
Find out more about ICAS’ practical tailored guidance for charity trustees on going concern.
-
Accounting framework after Brexit
Learn about the key changes to the post-transition period accounting framework.
-
Accounting for government grants
Read the ICAS guidance on accounting for the Small Business and the Retail, Hospitality and Leisure Grant Funds.
-
Ten areas for improved reporting
This article highlights the ten areas in company reports identified by the FRC as needing improvement.
-
Future of corporate reporting
The FRC has set out its vision for the future of corporate reporting in a new discussion paper.
-
Pension schemes: climate governance
Read the ICAS response to the DWP’s consultation on climate governance and reporting by pension schemes.
-
Sustainability standard setting
Read about the IFRS Foundation Trustees consultation on the global approach to sustainability reporting.
-
Improved reporting needed
Read the summary of improvements required in the reporting of revenue and leases based on a review published by the FRC.
-
Cyber security disclosures
Read our review of the disclosures relating to cyber-security risks in the annual reports of UK listed companies.
-
Charities: going concern essentials
Key highlights from ICAS guidance for charity trustees on going concern.
-
Comprehensive corporate reporting
Five global organisations announce a shared vision of what is needed for comprehensive corporate reporting.
-
Charity going concern guidance
Read ICAS guidance for the trustees of UK charities on going concern.
-
ICAS responds to IIRC proposals
This article summarises the main points in the ICAS response to the proposed revisions to the
Framework. -
FRC statement on IFRS 16 amendment
Read the FRC statement on the amendment to IFRS 16 – Covid-19-Related Rent Concessions.
-
Amendments to accounting standards
Read about the FRC’s proposed amendments to current UK and Ireland accounting standards.
-
COVID-19 Accounting guidance
Read the ICAS guidance for UK entities on accounting for Government Support measures introduced during COVID-19.
-
Irish Qualifying Partnerships
Update for members undertaking engagements for Qualifying Partnerships in Ireland.
-
FRC guidance on APMs
Read the latest FRC guidance updated to include reporting on exceptional items and APMs during COVID-19.
-
ICAS response to IFRS 16 amendment
This article highlights the main points in the ICAS response to the IASB proposed amendment to IFRS 16 during COVID-19.
-
Consultation on IFRS 16
We summarise the IASB proposal to amend IFRS 16, Leases, in relation to rent concessions offered during COVID-19.