The standard of reporting under the Stewardship Code has improved in the last year, but companies need to focus on providing evidence on outcomes during the reporting period
Finance teams need to focus on more use of real-time analysis and non-financial data to navigate volatility and transition to a more sustainable future
The International Accounting Standards Board (IASB) has issued amendments to IAS 1 Presentation of Financial Statements to improve reporting of long-term debt with covenants
Sophie Brookes and Debbie Shaw, Gateley plc, examine the latest rulings in Sequana over directors’ duties, restrictive covenants in Credico Marketing and articles of association in Active Wear decision
The International Sustainability Standards Board (ISSB) has confirmed that it will re-deliberate internally the draft plans for the new sustainability reporting standards
Keeping up to date with changes to Russian sanctions is a priority but it is important to check both new and existing clients comply, explains Martin Cheek, managing director, SmartSearch
The Pensions Research Accountants Group (PRAG) has published updated guidance to help practitioners of pension scheme accounts deal with the wide range of derivative contracts which feature in manager portfolios
