Steve Collings FMAAT FCCA explains impairment accounting and disclosure for small entities applying FRS 102:1A and the impact on the balance sheet

More than half of public sector organisations do not currently report on their climate impact reveals a survey by the Chartered Institute of Public Finance and Accountancy (CIPFA)

The IFRS Foundation is on track to release the outline plans for its work on creating a new body to produce sustainability standards for climate reporting

The accountancy profession needs to step up and drive adoption of enterprise risk management (ERM) to avert risk, says Association of Chartered Certified Accountants (ACCA)

The lack of a coherent approach to environmental, social and governance (ESG) reporting is putting pressure on company reporters with various different frameworks currently in use, warns the Financial Reporting Council (FRC)

As businesses embark on the road to recovery, what challenges do company financial directors need to be most aware of and how can they best prepare and protect themselves and their companies? Natalie Todd, partner and committee member of the London Solicitors Litigation Association (LSLA) explains

At Mansion House this morning, Chancellor Rishi Sunak announced his plans to transform the UK into a green finance hub with £15bn investment into environmentally friendly projects

In this month’s legal updates, Sophie Brookes, partner at Gateley plc, examines the ruling in TP Icap over disclosures in share sale agreements, disputed parties to a contract over Ferrari sale and changes coming for directors of dissolved companies

Accounting under IAS 37, Provisions, Contingent Liabilities and Contingent Assets will have to consider the impact of covid-19 when preparing accounts, explain Steve Collings FCCA and Rachel Farris FCA, accounting and audit writer, Croner-i

Cost bases in charities have come under pressure during the pandemic but there have been some savings and reserves have not been drained. Jonathan Orchard, partner at Sayer Vincent, considers the financial challenges facing the charity sector

The Chartered Institute of Management Accountants (CIMA) and American Institute of Certified Public Accountants (AICPA) have launched briefs giving a detailed overview of sustainability standards and frameworks

Following consultation with local government finance professionals, a strengthened Prudential Code will be published by the end of 2021 to stop local authorities wasting money on property investments, CIPFA has confirmed