As the IASB returns to a new normal, Jeroen Van Doorsselaere reviews the ongoing annual cohorts debate in the insurance contracts standard and underlines renewed focus on the importance of management commentary

The next liquidity crisis could already be here, as financial institutions grapple with expected credit losses in the wake of Covid-19, while the IASB’s interest rate benchmark reforms cannot be delayed, explains Jeroen Van Doorsselaere

Jeroen Van Doorsselaere examines the latest developments in IFRS reporting from first year IFRS 16 Lease accounting implementation to plans for a new measure to define operating result before depreciation and amortisation (ORBDA) 

The furore over coronavirus is hitting businesses with unintended accounting consequences for post-balance sheet events, going concern and disclosures. Andrew Marshall FCA, senior technical partner at KPMG UK, examines the key risks

2020 will see differences in regulatory and financial reporting requirements emerge, as IFRS 9 crosses paths with Basel III and the European single electronic format, explains Jeroen Van Doorsselaere

With the International Accounting Standards Board (IASB) focusing on disclosures, management commentary and improving the quality of financial reporting in 2020, Jeroen Van Doorsselaere examines the IFRS standard setter’s work plan

Anthony Carey, partner and head of board practice at Mazars, assesses the FRC annual review of UK Corporate Governance Code at FTSE companies

As the first full year reporting deadline for IFRS 16 Leases approaches, Andrew Marshall FCA, senior technical partner at KPMG, sets out the key issues to consider when finalising accounts

Climbing the accountancy league table is a serious business, but the overall pattern of movement suggests an existential threat to the practice community, write Foulger Underwood’s Phil Shohet and Kevin Reed

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

Company reporters preparing year end financial statements need to take into account variable risk factors from going concern to materiality in the context of Brexit. Andrew Marshall FCA, senior technical partner at KPMG explains the key issues to consider

The recent IASB annual conference focused on the transparency of international reporting under IFRS, the relevance of standards to company reporters and stakeholders, and the definition of materiality. Jeroen Van Doorsselaere, vice president of value propositions at Wolters Kluwer Financial Services, unpicks the key issues