Vodafone is warning that it may review its India business if it is not able to resolve outstanding regulatory issues with the Indian authorities

Companies applying the new standard on lease accounting are not providing sufficient information on its impact, according to the Financial Reporting Council’s (FRC) review of the first year of implementation of IFRS 16 Leases

Japanese media giant Nikkei, which owns the Financial Times, has admitted it has been the victim of a $29m (£22.4m) money transfer fraud

Former BHS director Dominic Chappell has been disqualified for 10 years, and his father given a five-year ban, following an Insolvency Service investigation into a series of financial dealings involving the retail chain

Invitation letters will be sent out this Wednesday to thousands of members of the public asking the them to strategise how the UK will reach zero emissions

In the fifth in our dividends series, Croner-i tax and accounting writer David Duvall FCA looks in detail at issues relating to realised profits and losses

The Education and Skills Funding Agency (ESFA) has issued the 2018-19 college accounts direction setting out financial reporting requirements for sixth form and further education colleges

Troubled Goals Soccer Centre, which de-listed from AIM earlier this year following the discovery of irregularities in its accounts, has now admitted the profits of the business may have been overstated by as much as £40m since 2009

This month’s roundup includes FRC’s revised Stewardship Code, MPs grill auditors over Thomas Cook failure, climate change reporting, concerns raised on revenue recognition disclosures, FRC consults on future of company reports and CIPFA calls for fundamental shift in local government financial reporting

In this month’s legal updates, Sophie Brookes, partner at law firm Gateley plc, considers whether an automatic email signature can act as a real signature, whether the actions of a company’s members were vexatious, and whether legal professional privilege can be lost when a company dissolves

Improving the quality of risk management and disclosure is a priority for the International Accounting Standards Board (IASB) and revising IAS 32 is central to its plans for 2020. Jeroen Van Doorsselaere examines the priorities

CIMA has revised its code of ethics in response to the challenges of digital businesses and the impact of emerging technologies, effective from 1 January 2020

The FRC (Financial Reporting Council) has written to all audit committee chairs and finance directors, following its annual review of corporate reporting, calling for improvements in order to enhance public trust in business and ensure companies address the issues which matter for investors

Greater responsiveness to shareholder concerns and climate change worries, along with the impact of Brexit, featured strongly in FTSE 100 annual reports this year, according to analysis from Deloitte

The payment of dividends can be a difficult area with even listed companies falling foul of the law in recent years. In the fourth of eight articles, Croner-i tax and accounting writer David Duvall takes a detailed look at realised profits and losses