Sarah Baxendale FCA, senior technical writer at Croner-i, examines accounting choices made by companies in accounting for common control transactions under IFRS 3 Business Combinations

There is an urgent need for a set of global sustainability reporting standards board backed by the IFRS Foundation trustees to raise corporate reporting transparency on climate issues

This month's exclusive Accountancy Daily CPD module focuses on climate reporting and the importance of environmental social governance (ESG)

In this month's legal udates, Sophie Brookes, partner at law firm Gateley, assesses the meaning of fair value when company shareholders in Euro Accessories case dispute share values, serving notice on a change of address with Companies House results in court proceedings for Garuda over lease payment and plans to introduce new powers to intervene in transactions on national security grounds

The Financial Reporting Council (FRC) has issued advice for companies on how to report transparently and effectively when departing from certain provisions of the UK Corporate Governance Code

With the fallout from the pandemic hitting many businesses, those considering insolvency should look at the broad gamut of options on offer to avoid winding up the company. Matthew Padian, managing associate at Stevens & Bolton LLP, explains

ICSA: The Chartered Governance Institute has published new guidance about company AGMs and the impact of Covid-19, which reflects the continuing impact of the coronavirus pandemic on companies’ ability to hold physical general meetings

Increasing use of company voluntary arrangements (CVA) have come under fire as a vehicle to avoid debt burdens. Tania Clench, legal director at Cripps Pemberton Greenish, considers these criticisms, the impact of recent developments in insolvency law and potential future reforms

The latest FRC Lab report, Virtual and Augmented Reality in corporate reporting, considers how virtual and augmented reality can be used to expand the scope and audience for corporate reporting

The government has given businesses much-needed breathing space with extension of insolvency measures under the Corporate Insolvency and Governance Act to relieve pressure on businesses dealing with coronavirus

The International Accounting Standards Board (IASB) has published a two-week consultation on a proposal to extend by one year the application period of the amendment to IFRS 16 Leases issued in 2020 to help lessees accounting for covid-19-related rent concessions

Leeds and London will be home to a new UK centre for global green finance and investment, energy minister Anne-Marie Trevelyan has announced