Corporate and financial reporting
Information and support
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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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COVID 19: Charities SORP accounts
Christine Scott reports on the latest SORP Committee guidance on financial reporting issues arising from COVID-19.
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IASB defers IFRS 17
We highlight that the IASB has decided to defer the effective date of IFRS 17.
News in Corporate and financial reporting
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COVID 19: Charities SORP accounts
Christine Scott reports on the latest SORP Committee guidance on financial reporting issues arising from COVID-19.
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Accounting for goodwill reviewed
The IASB is seeking views on proposed changes to the way organisations disclose information about their acquisitions and account for goodwill.
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IASB defers IFRS 17
We highlight that the IASB has decided to defer the effective date of IFRS 17.
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Guidance on AGMs
We highlight the latest guidance from the Governance Institute and Slaughter and May on the impact of Covid-19 on holding AGMs.
Policy and influence
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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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Accounting for goodwill reviewed
The IASB is seeking views on proposed changes to the way organisations disclose information about their acquisitions and account for goodwill.
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Rethinking company categorisation
This article highlights a recent cogito paper published by Accountancy Europe on rethinking company categorisation.
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Inter-connected reporting needed
Accountancy Europe have followed up their 2017 Core & More paper with a new Cogito paper that calls for greater connectivity in the corporate reporting standard-setting environment. This article gives a brief insight into some of the key proposals within the paper.