The US Securities and Exchange Commission (SEC) has charged the Kraft Heinz Company with engaging in a long-running expense management scheme that resulted in the restatement of several years of financial reporting

In this month’s roundup of significant cases, Sophie Brookes, partner at Gateley, examines why court refuses to impose restructuring plan on shareholders at Hurricane Energy, company director liability in Tattersalls and Tribe dispute over allocation of profits in a law firm

The Financial Reporting Council (FRC) is consulting on changes to the draft FRC taxonomies 2022 collection

Peloton, the exercise bike giant, has reported an inventory issue in its annual accounts filing, although this will not result in a restatement of results

As companies move forward post covid, it will be important to consider the make-up of their balance sheet, how it has evolved over the past 12 months and what actions need to be taken to address that imbalance, explains Martin Gray, managing director in the restructuring advisory practice at Kroll

Michelle Roberts FCA looks at the FRS 101 Reduced Disclosure Framework and gives an overview of how to apply the accounting treatment to subsidiaries of listed groups

Companies need the support of the board and senior management to drive adoption of environmental, social and governance (ESG) reporting but there is not enough high-level backing

A group of accountancy bodies has issued a paper examining ethical issues for accountants and how to improve the decision making process

Mark Wearden MSc FCCA FCG and Sarah Baxendale FCA examine current remuneration reporting practices at listed companies and compliance with the Corporate Governance Code

Sarah Baxendale FCA looks at the impact on presentation and disclosure as a result of applying IFRS 13 Fair Value Measurement and the fair value principles in IFRS standards

The International Sustainability Standards Board (ISSB) is welcome but it needs to provide greater clarity over the scope of its standards says the Association of Chartered Certified Accountants (ACCA)

In this month's exclusive Accountancy Daily CPD module, we focus on the accounting requirements for asset impairment covering the scope of FRS 102 and FRS 105, look into the specific requirements for the repairment of inventories and other assets, and then into goodwill and the reversal of impairment losses