Columnists

Tax / Editor’s comment: growth at Top 75 Firms defies expectations

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

Accounting / International reporting: IFRS 17 and risk management top agenda

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

Accounting / Winton: use and abuse of pre-packs to drop pension liabilities

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 

Accounting / Rahman: decision to close Rolls-Royce investigation puts pressure on SFO

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

Accounting / Chapman: making sense of new Strategic Report requirements

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

Accounting / International reporting: what 2019 holds for IFRS

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

Accounting / International reporting: IASB still has much to do

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

Accounting / International reporting: dynamic risk management under review

Jeroen Van Doorsselaere, Wolters Kluwer vice president of risk and finance, on dynamic risk management in hedge accounting

Accounting / Marshall: accounting year ends and disclosure pre-Brexit

Andrew Marshall, senior technical partner at KPMG, looks at what impacts Brexit will have on the numbers and disclosures in companies’ 2018 year end financial statements

Accounting / International reporting: why accounting reporting matters

Jeroen Van Doorsselaere questions whether International Financial Reporting Standards (IFRS) can provide adequate transparency and accessibility about financial statements before examining the proposed treatment of participation features in IFRS 17 Insurance Contracts

Accounting / International reporting: IASB simplifies assets and liabilities

The International Accounting Standards Board (IASB) has recently published a number of discussion papers with the aim of clarifying some of its existing projects and providing a clearer view for investors. Jeroen Van Doorsselaere, Wolters Kluwer vice president of risk and finance, examines several key issues

Accounting / International reporting: financial instruments priority for IASB

The International Accounting Standards Board (IASB) sets its sights on IFRS 9 Financial Instruments as it focuses on setting out clarifications surrounding characteristics of equity and what role technology will play in the future, explains Jeroen Van Doorsselaere, Wolters Kluwer vice president of risk and finance

Accounting / Marshall: IFRS disclosure tips for interim reporting

Andrew Marshall FCA, senior technical partner at KPMG, considers the impact of the latest IFRS standards, effective from 1 January, including IFRS 15 on revenue recognition and IFRS 9 financial instruments on this season’s interim reporting period, and highlights the key issues to consider

Accounting / International reporting: planning for IFRS 17 Insurance Contracts

Jeroen Van Doorsselaere, Wolters Kluwer vice president of risk and finance, on the issues of transitioning to IFRS 17 Insurance Contracts and tardy planning for IFRS 16 Leases

Accounting / International reporting: IFRS 9 six months on

Six months after the implementation of IFRS9, we ask Jeroen Van Doorsselaere, Wolters Kluwer’s finance, risk and reporting business, for his views on how well implementations have gone and what challenges remain
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