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

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