Columnists

Accounting / International reporting: IFRS 16 ‘sweep’ issues

In October’s international accounting update, Jeroen Van Doorsselaere considers the so-called ‘sweep’ issue of IFRS 16, ongoing discussions around the all-important management commentary and Phase 2 of the interest rate benchmark reforms

Accounting / International reporting: forward-looking financial statements

In September’s international accounting updates, Jeroen Van Doorsselaere considers what lies ahead for CFOs and asks whether they now need to be a jack of all trades

Accounting / International reporting: financial instruments and inter-bank rates

In July’s international accounting updates, Jeroen Van Doorsselaere considers what investors want from the financial instruments accounting standards and analyses feedback on proposals for the transition from IBOR to alternative reference rates

Accounting / International reporting: annual cohorts in IFRS 17

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

Accounting / International Reporting: IBOR reforms accelerate and expected credit losses test banks

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

Accounting / International reporting: IFRS 16, disclosures and IBOR progress

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) 

Accounting / Marshall: impacts of coronavirus on financial reporting

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

Accounting / International reporting: current or non-current liabilities

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

Accounting / International reporting: 2020 and beyond

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

Accounting / Carey: boards need to improve corporate governance reporting

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

Accounting / Marshall: transition disclosures under IFRS 16 Leases

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

Accounting / Shohet: why accountancy firm rankings matter

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

Accounting / International reporting: dynamic risk, disclosures and 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

Accounting / Marshall: Brexit impact on financial statements

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

Accounting / International reporting: how relevant are IFRS standards?

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
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