The International Accounting Standards Board has launched a project to address concerns about inconsistency in the reporting of climate-related risks in IFRS financial statements
Dave Rowley CPFA takes you through the basics of selecting, using and completing a disclosure checklist to finalise accounts following the launch of Croner-i’s disclosure checklist software
The International Accounting Standards Board (IASB) has amended IAS 21 to require companies to provide more useful information in their financial statements when a currency cannot be exchanged into another currency
Rachel Farris FCA CTA looks at some top tips for best practice disclosures in financial statements with links to new Croner-i Interactive Disclosure Checklist
Michael Winkler, actuary, and Sunil Kansal, head of consulting at Shasat, shed light on the intricacies of implementing IFRS 17 Insurance Contracts and the resulting mismatches in financial reporting
The UK Endorsement Board has adopted the amendments to IAS 12 International Tax Reform: Pillar Two Model Rules for use in the UK during the initial adoption period of the global base tax rate
The Financial Reporting Council has issued a call for evidence to inform the key issues to consider for endorsement of the IFRS Sustainability Disclosure Standards in the UK
The International Accounting Standards Board (IASB) has issued a consultation on plans to review the effectiveness of the IFRS accounting standard for revenue from contracts with customers, IFRS 15
The challenging economic environment and climate change risks may increase the degree of estimation uncertainty and management judgment about fair value under IFRS 13
The International Accounting Standards Board (IASB) plans to amend the IFRS for SMEs accounting standard to help SMEs respond to the 15% global base tax rate
The International Accounting Standards Board (IASB) has issued disclosure requirements to enhance the transparency of supplier finance arrangements under IAS 7 and IFRS 7
Accounting for software held in the cloud is complex and can be treated as a lease, intangible asset or service contract, but what is the best approach under IFRS, ask Glynnis Carthy CA (SA) and Rachel Farris FCA CTA
The International Accounting Standards Board (IASB) plans to examine how companies can improve the reporting of climate-related risks in financial statements