The complex rules around distributable reserves has led to incorrect dividend payments and miscalculations, with interim reporting creating further challenges for listed companies. Andrew Marshall FCA, senior technical partner at KPMG, examines the issues

After the launch of three critical IFRS on revenue recognition, financial instruments and leases, the IASB is switching its focus to disclosure, taxonomy and a hedging replacement, explains Jeroen Van Doorsselaere, vice president of value propositions at Wolters Kluwer Financial Services

Helena Wilkinson, partner and head of charities at Price Bailey, takes a critical look at plans for a radical overhaul of charity accounting from stronger governance and an overhaul of membership of the SORP committee to bespoke accounting rules for smaller charities, following the Morgan governance review

Proposed changes to IFRS 9 Financial Instruments over alternative reference rates focus on a smooth transition, while discussions on performance measures show the IASB faces criticism for being too prescriptive, finds Jeroen Van Doorsselaere, vice president of value propositions at Wolters Kluwer Financial Services

As the half year financial reporting period approaches, Andrew Marshall FCA, senior technical partner at KPMG, examines the complexities of calculating lease terms, particularly for property, when reporting under IFRS 16 Leases

With climate change top of the agenda, the IASB considers its impact on IFRS disclosures, plus the effects of changes to interbank offered rates on financial reporting and IFRS 17 implementation. Jeroen Van Doorsselaere, VP of Wolters Kluwer Financial Services explains

An overhaul of the taxation of highly digitised multinationals would challenge long-held conventions on taxable presence and profit allocation if OECD proposals were to go ahead. Jeff VanderWolk, partner at Squire Patton Boggs, examines the viability of the latest OECD consultation on the tax challenges of the digitalisation of the economy

Financial discrepancies in month end reporting and inaccurate financial data is a major risk and reputational issue for CFOs and finance directors so why does the C-suite trust the numbers, asks Mario Spanicciati, chief strategy officer at BlackLine

The leading accounting firms in the UK have reported record revenues of £15.75bn with average profits up 5%, in this year's Accountancy Daily Top 75 Accounting Firms Survey, despite a year of harsh criticism of the profession, audit failures and the shadow of Brexit. Sara White analyses the state of the market

As the IASB continues to roll out IFRS standards and sets out plans to consult on dynamic risk management, Jeroen van Doorsselaere, VP at Wolters Kluwer Financial Series says the continuing regulatory onslaught calls for an integrated approach to finance and risk

Anne-Marie Winton, partner at ARC Pensions Law LLP, examines the pre-pack administration of publisher Johnston Press, which involved the abandoning of £109m in pension liabilities, and asks whether regulators should have greater control of this practice 

Is the Serious Fraud Office’s (SFO) decision to scale down its investigation into Rolls-Royce a well-informed move or a sign of panic? Aziz Rahman, senior partner at Rahman Ravelli, considers the SFO’s position

Company reporters need to be ready for mandatory changes to the Strategic Report and the enhanced s172 Companies Act 2006 statement on directors’ duties from January 2019, explains Matt Chapman, better business reporting leader, KPMG

If 2018 was significant for the International Accounting Standards Board with the introduction of IFRS 9 and IFRS 15, 2019 will sees IFRS 16 Leases come into effect, continuing work on improving the disclosure requirements and more work on clarify the delayed insurance contracts standard, IFRS 17. Jeroen Van Doorsselaere, VP of Wolters Kluwer Financial Services, looks at the key issues for international reporters in the year ahead

As 2018 draws to a close, Jeroen Van Doorsselaere discusses the long-term plans of the International Accounting Standards Board (IASB), the work it is doing on materiality, and its collaboration with other boards to develop a global common set of standards