summary of ESEF preparation session in Den Bosch, Netherlands, March 2020
-
Connecting financial and sustainability reporting
The importance of a digital mindset in connecting sustainability and financial reporting.... Read more
-
Reflecting climate risk in financial statements
Explaining why incorporating climate risk in financial statements is so vital.... Read more
-
Changes on the horizon
Summarising potential upcoming changes in financial and non-financial reporting.... Read more
-
ICAEW submits views on the upcoming periodic review of FRS 102
ICAEW’s Financial Reporting Faculty has recently submitted comments to the Financial Reporting Council (FRC) outlining the matters we believe should considered as part of the next periodic review of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.... Read more
-
The Lab Driving improved corporate reporting to help meet investors needs
Highlighting the work of the Financial Reporting Lab and its latest resources.... Read more
-
Overcoming the challenges faced when preparing the annual report
A preparer's perspective on the complexities involved and the ways to resolve them.... Read more
-
IFRS 17 summary and timeline
A summary of IFRS 17 Insurance Contracts, including information on current proposals and a timeline of past amendments, announcements, exposure drafts and consultations.... Read more
-
Developments in new reporting models (report)
This report in the Financial Reporting Faculty's Information for Better Markets series argues that business reporting has to change to reflect changes in business, in information technology, and in users' needs (December 2009).... Read more
-
Financial Reporting Committee (FRC)
The Financial Reporting Committee develops ICAEW policy on financial reporting issues and ensures we authoritatively reflect the views of members.... Read more
-
Reporting issues for preparers in the 2021/22 season
Examining the key issues for IFRS reporters in the 2021/22 reporting season.... Read more
-
Planning for the 2021/22 reporting season - Practical help for preparers
In this guide the Financial Reporting Faculty looks at what is different about the current reporting season and where to focus your efforts.... Read more
-
2021 IFRS Accounts Extract
This factsheet highlights new and modified requirements for preparers of IFRS accounts. The factsheet deals primarily with new IFRS requirements with mandatory application for annual periods beginning on or after 1 January 2021.... Read more
-
Checklist: implications of COVID-19 for the preparation of accounts under FRS 102
Factors to consider when preparing financial statements – updated for 2020 and early 2021 year ends.... Read more
-
Effective dates for IFRS
Mandatory dates identify which new IFRSs, IFRICs and amendments come into force for different time periods, linked to the ICAEW Corporate Reporting Faculty’s standards tracker.... Read more
-
FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
FRS 102 The Financial Reporting Standard is the principal accounting standard in the UK financial reporting regime. It sets out the requirements for entities that are not applying adopted IFRS, FRS 101 or FRS 105.... Read more
-
IFRS for SMEs: Who can use it? How does it differ from full IFRSs?
The Financial Reporting Faculty answers some frequently asked questions on the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), covering which entities are eligible to use the IFRS for SMEs, the benefits of using the IFRS for SMEs and some of the key differences to full... Read more
A brief introduction to the proposed new IFRS standard on General Presentation and Disclosures of financial statements, by IASB
IASB is taking steps to close the gap between non-GAAP performance measures in earnings releases and GAAP compliant financial statements. Read how…….
ESMA is requiring listed companies in the EU to file their annual financial reports in an electronic format called ESEF, using iXBRL. Read all about this ESEF requirement……