In the third article of a series on the impact of Brexit on audit and accounting, Croner-i writer David Duvall FCA sets out the key changes for auditors from January 2021

The Financial Reporting Council (FRC) is calling for improvements in corporate reporting on climate change issues, and has signalled its support along with other UK regulators for the IFRS Foundation’s work on developing a global approach to sustainability reporting

In the second article of a series on the impact of Brexit on audit and accounting, Croner-i writers David Duvall, Steve Collings and Rachel Farris examine the impact of Brexit regulations on reporting for larger entities

The Financial Reporting Council (FRC) has issued three sets of amendments to UK and Ireland accounting and reporting standards, designed to address some topical issues, and maintain a necessary alignment with international standards

In October’s international accounting update, Jeroen Van Doorsselaere considers the so-called ‘sweep’ issue of IFRS 16, ongoing discussions around the all-important management commentary and Phase 2 of the interest rate benchmark reforms

The Financial Reporting Council (FRC) Lab has published a set of tips to help companies with preparing the Section 172 statement reflecting the board’s consideration of stakeholders in pursuit of the success of the company, after speaking to institutional and retail investors and other stakeholders about what they consider useful reporting

The IFRS Foundation trustees are exploring whether, and how, the global accounting standards body might become involved in developing global sustainability standards, given the heightened focus on environmental, social and governance (ESG) matters worldwide

Disclosures on climate-change related issues will become much more prevalent than currently is the case, and IFRS reporting has an important role to play in improving transparency around sustainability issues, according to International Accounting Standard Board (IASB) chair Hans Hoogervorst

The Financial Reporting Council (FRC) is warning companies they need to improve their reporting of revenue and leases, after reviewing a sample of disclosures in annual and interim reports

In September’s international accounting updates, Jeroen Van Doorsselaere considers what lies ahead for CFOs and asks whether they now need to be a jack of all trades

Five global organisations specialising in sustainability and integrated reporting frameworks and standards have declared their intention to work together to create a comprehensive approach to corporate reporting

The Financial Reporting Council’s (FRC's) Financial Reporting Lab is inviting investors and companies to participate in a new project on corporate reporting on risks, uncertainties and scenarios