In part two of this series on IFRS 16 Leases, Danielle Stewart, partner and head of financial reporting at RSM, outlines key practical tips for businesses as they prepare for the introduction of this fundamental change to the rules for lease accounting

The IFRS Foundation has published IFRS Taxonomy 2018, covering a number of updates to the 2017 version of the taxonomy, which facilitates the electronic reporting of financial statements that comply with IFRS standards

Although the European Financial Reporting Advisory Group (EFRAG) is successful in influencing IFRS standards it must broaden its limited scope to review the impact of technological change and sustainable finance, according to the group’s stakeholders

With under a year until its introduction, Calum Fuller looks at IFRS 16 Leases’ requirements and what businesses should do to comply

In this month’s roundup of developments in accounting and financial reporting, outsourcer Capita issues profit warning, Tesco accounting trial abandoned as defendant ill, Deloitte named as defendant in Steinhoff class action

Ahead of the introduction of IFRS 16 Leases next year, there are warnings of a potential ‘leaseberg’ of liabilities, while many companies have yet to start implementation work on the systems needed to record thousands of leases coming onto the balance sheet for the first time

The latest IFRS 16 Leases standard, effective from 1 January 2019, will have a significant impact on company balance sheets and there are various implementation options, explains Andrew Marshall, senior technical partner at KPMG UK, so transition planning is critical 

The inter-connected relationship between global accounting standards and other financial regulations is undisputable but seldom explored. Jeroen Van Doorsselaere vice president of risk and finance at Wolters Kluwer considers the relationship between key performance indicators (KPIs) and IFRS

With under a year to go, many companies are at risk of being caught unprepared for new lease accounting rules under IFRS 16, which come into force next January and require imminent action to ensure compliance and prepare comparative data, according to analysis by Duff & Phelps

This article, the thirteenth in our series on the Companies Act 2006, will focus on the preparation of individual accounts looking into Financial Reporting Standards (FRS) and International Accounting Standards (IAS) 

David Holliday, senior manager at KPMG and insurance accounting specialist, explains the impact of IFRS 17 on insurance companies from new presentation and disclosure requirements to the measurement approach to calculation of expected values and recognising revenue

This month's exclusive CCH Daily CPD module focuses on the review and scope of IFRS 16 Leases, which is effective for periods beginning on or after 1 January 2019