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Financial accounting & reporting

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7 requirements for interim reporting — FRC guidance

The Financial Reporting Council’s review of interim reports highlighted the need for a better explanation of balance sheet movements.

Article Financial reporting & compliance Advanced

FRC issues advice to improve companies’ ‘comply or explain’ reporting

The UK’s Financial Reporting Council issued advice for companies on how to report transparently and effectively when departing from parts of the UK Corporate...

Article Financial reporting & compliance Advanced

IASB issues amendments to IFRS relating to policy disclosures, estimates

The board has set out amendments to IAS 1, IAS 8, and IFRS Practice Statement 2.

Article Financial reporting & compliance Advanced

Automation to drive big shifts in corporate reporting

A smarter and more automated operating model for corporate reporting is on the horizon, according to results of a new EY survey.

Article Financial reporting & compliance Advanced

IFRS Foundation considers proposing sustainability standards board

The IFRS Foundation trustees are conducting further analysis after calls for establishing a new board that would issue global sustainability accounting and reporting...

Article Financial reporting & compliance Advanced

UK’s FRC and FCA update reporting guidance for companies and auditors

Regulators provided guidance and a reminder that deadline extensions relating to financial reporting continue to be in place.

Article Financial reporting & compliance Advanced

FCA issues advice on financial services as Brexit trade deal agreed

UK regulator the Financial Conduct Authority issued guidance for financial services firms as the long-negotiated post-Brexit deal was agreed.

Article Financial reporting & compliance Advanced

FRC consolidates COVID-19 guidance for UK boards

The Financial Reporting Council issued COVID-19 guidance on governance and reporting that supersedes its previous guidance for companies.

Article Risk management policies & procedures Advanced

UK’s FRC sets out governance reporting recommendations

The Financial Reporting Council addressed reporting on culture, purpose, succession planning, diversity, board evaluation, and more.

Article Financial reporting & compliance Advanced

SASB and IIRC to merge to simplify corporate, sustainability reporting

The Sustainability Accounting Standards Board (SASB) and International Integrated Reporting Council (IIRC) will form a unified organisation led by current SASB CEO...

Article Financial reporting & compliance Advanced

U.S. tax and FASB’s new paradigm for revenue recognition

This sweeping new standard for revenue recognition has many important tax considerations. This article explains those considerations.

Article Revenue recognition Intermediate

Boost the bottom line with accounts payable best practices

These tips can help reduce risk and the amount spent on accounts payable functions.

Article Transactional accounting & closing processes Foundational