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

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

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

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

The payment of dividends can be a difficult area with even listed companies falling foul of the law in recent years. In the third of eight articles, Croner-i tax and accounting writer David Duvall highlights the importance of company accounts

CIPFA has signalled its intention to drive a fundamental shift in local government financial reporting in the UK, with a consultation on a new framework specifically design for the sector

There is ‘strong and sustained’ support for adopting and implementing international standards according to the International Federation of Accountants (IFAC), after research found more than 90% of the 130 jurisdictions in which its accountancy member organisations operate use IFRS

The payment of dividends can be a difficult area with even listed companies falling foul of the law in recent years. In the second of eight articles, Croner-i tax and accounting writer David Duvall FCA clarifies the confusion around interim and final dividend payments and outlines the mechanics of making a payment

Companies need to improve the quality of their reporting under newly introduced IFRS for revenue recognition and financial instruments, according to a Financial Reporting Council (FRC) review

In the first article in an eight-part series, Croner-i tax and accounting writer David Duvall FCA considers why the payment of dividends can be a difficult area with major listed companies falling foul of the law in recent years. Here we focus on the legal and regulatory framework and the restrictions on making distributions

The IASB has begun a review of its business mergers’ standard, IFRS 3, while grappling with the impact of changes to interest rate benchmarks. Jeroen Van Doorsselaere outlines the impact on disclosures and transparency

This month’s roundup of accounting stories includes EY’s resignation from Datalex over accounting irregularities, FRC’s no-deal Brexit advice, accounting scandal-hit Goals Soccer Centre up for sale, overhaul of charity SORP committee, and EFRAG’s crypto-currency consultation

The cross-industry GMP Equalisation Working Group launched by The Pensions Administration Standards Association (PASA), has published a guidance note outlining methods that schemes can use to equalise pensions to address the sex-based inequalities of Guaranteed Minimum Pensions (GMPs)

The International Accounting Standards Board (IASB) has amended hedge accounting rules under IAS 39 to ensure companies continue to provide useful financial information on interbank rates as IBOR is phased out as a measure

The International Public Sector Accounting Standards Board (IPSASB) has issued a new standard, IPSAS 42 Social Benefits, setting out defined rules on how to account for pensions, unemployment benefits and other major public sector expenditure, in a bid to improve transparency in the accounts. Alan Bermingham, policy manager – governments at CIPFA, examines the recognition and measurement points