Emily Browne, associate partner in the financial accounting and advisory services team at EY, examines the challenges of new accounting rules for food and catering groups with a large real estate portfolio, offering tips and advice on lease modifications, control issues and sub-leases

The government has published guidance outlining changes to audit, accounting and company reporting rules in the event that the UK leaves the EU in March 2019 with no agreement in place, to allow the sector to ‘make informed plans and preparations’

Alex Wolff, senior vice president of strategy at Kyriba gives a snapshot of the significant regulatory compliance and accounting changes affecting UK finance directors and treasury teams from IFRS 16 to GDPR penalties and MiFiD II

Anne Cowley ACA, senior technical writer, audit and accounting at Croner-i, considers the difficulties of accounting for cryptocurrency when it does not meet the conventional meaning of cash equivalents and traditional financial instruments

The Financial Reporting Council (FRC) has amended the XBRL accounting taxonomies to reflect changes introduced in the UK GAAP triennial review and three new IFRS

In this month’s roundup of developments in accounting and financial reporting, plans for overhaul of dividend rules, regulators to probe charity SORP setting processes, IASB set to review rules on amortisation of goodwill

Jeroen Van Doorsselaere questions whether International Financial Reporting Standards (IFRS) can provide adequate transparency and accessibility about financial statements before examining the proposed treatment of participation features in IFRS 17 Insurance Contracts

The European Financial Reporting Advisory Group (EFRAG) has written to the IASB to highlight certain aspects of IFRS 17 Insurance Contracts that its research with insurers has indicated merit further consideration, which include possible unexpected costs in implementation

The International Accounting Standards Board (IASB) has indicated it now plans to consider re-introducing amortisation of goodwill as part of its post-implementation review of IFRS 3 Business Combinations.

In this month’s roundup of developments in accounting and financial reporting, LLP accounting SORP set for refresh, FRC revises guidance for preparing Strategic Reports, record accountancy ban for former AssetCo execs

The International Accounting Standards Board (IASB) has recently published a number of discussion papers with the aim of clarifying some of its existing projects and providing a clearer view for investors. Jeroen Van Doorsselaere, Wolters Kluwer vice president of risk and finance, examines several key issues

The International Public Sector Accounting Standards Board (IPSASB) has released IPSAS 41, Financial Instruments, which it says substantially improves the relevance of information for financial assets and financial liabilities, addressing reporting issues which became evident during the 2008 financial crisis