Benjamin Smith FCA explains the accounting requirements for the recognition of provisions under FRS 102 and FRS 105 accounting standards

Accountants need to provide transparent information about greenhouse gas emissions to improve the quality of disclosures using a dedicated finance team

The International Accounting Standards Board (IASB) has issued disclosure requirements to enhance the transparency of supplier finance arrangements under IAS 7 and IFRS 7

The International Accounting Standards Board (IASB) has amended the tax accounting requirements to help companies account for the 15% global tax rate

The IFRS Foundation has published educational material into SMEs accounting standards related to the effects of climate-related matters on financial statements 

Benjamin Smith FCA, senior technical writer at Croner-i, explains the different definitions of equity and liabilities, and their consequences for financial statements prepared under FRS 105

The International Sustainability Standards Board (ISSB) has agreed all the technical content of its initial standards with rules to come into effect from 2024

Accounting for intangibles from goodwill to intellectual property rights needs to reflect the sustainable development agenda, argues Dr Janice Denoncourt, associate professor at Nottingham Law School

Rachel Farris FCA CTA and Sarah Baxendale FCA explain the critical issues to bear in mind when completing accounts for December 2022 year end reporters

The UK Endorsement Board has approved minor scope amendments to three accounting standards, including IAS 12 Income Taxes

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

The Financial Reporting Council (FRC) has published the 2023 suite of FRC Taxonomies with changes affecting all accounting standards