Corporate and financial reporting
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IFRS 9: Main changes
A look at the key changes that investors and other users of the accounts can expect to see from IFRS 9.
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Technical and regulation queries
Do you have a question about accounting and auditing; ethics; anti-money laundering; practice support; insolvency; ICAS regulation or tax?
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FRS 102 call for views
Learn more about the ICAS approach and key feedback to the FRC’s call for views on FRS 102.
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FRC climate-related matters
We highlight a recent FRC staff factsheet on climate-related matters for FRS 102 reporters.
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Research on charity reserves policy
Find out more about new research on the management of charity reserves from the Scotland Funders’ Forum and IVAR.
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ICAS responds to ISSB exposure drafts
In this article James Barbour CA highlights the FRC’s guidance for listed companies on how to run an effective AGM.
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Why charities measure impact
Read the high-level findings from ICAS funded academic research on impact practice and reporting by charities.
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IFRS Foundation and GRI agree MoU
We highlight the announcement that the IFRS Foundation and GRI have signed a Memorandum of Understanding.
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NPO financial experts needed
Opportunity for experts in non-profit sector financial reporting to join a Practitioner Advisory Group.
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Principles not rules
ICAS is pleased to announce the publication of its report Principles Not Rules: A Question of Judgement.
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Losing the excess baggage
Report on ICAS-NZICA project for the IASB to review IFRS disclosure requirements
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Making corporate reports readable
This document demonstrates that it is possible to produce a corporate report in less than 30 pages by only providing decision-useful information.
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IFRS Foundation and GRI agree MoU
We highlight the announcement that the IFRS Foundation and GRI have signed a Memorandum of Understanding.
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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.