Understanding the risks related to supply chains is essential to avoid financial damage and finance teams need to monitor activity and improve reporting, says FRC Lab
In this month’s legal updates, Sophie Brookes, partner and Debbie Shaw, director at Gateley, examine rulings on contractual variation clause, financial promotion restrictions and plans for a register of overseas property owners
In the third of a three-part series, Simon Fawell, Paul Brehony and Kate Gee at Signature Litigation LLP focus on the steeply heightened risks directors face from tough corporate criminal liability rules
As firms begin to realise the fast approaching deadline of complying with new requirements under quality management standard ISQM (UK) 1, Helen MacNeill FCA and Sarah Baxendale FCA look in more detail at the risk assessment process
From 6 April 2022, over 1,300 of the largest UK-registered companies, LLPs and financial institutions will have to disclose climate-related financial information on a mandatory basis
The Financial Reporting Council (FRC) plans to consult on possible amendments to UK GAAP in September following a series of roundtables with stakeholders
The IFRS Foundation has reported a loss before tax of £354,000 for 2021 against a profit of £2.91m in 2020 as a result of recognising a deferred tax charge
The UK Endorsement Board (UKEB) is undertaking a comprehensive research project to consider how the accounting for, and reporting of, intangible assets could be improved
In our regular series of Accountancy Daily videos, Croner-i head of accounting content, Julia Bowyer, gives a snapshot of key developments in accounting this year
In this month’s legal updates, Sophie Brookes and Debbie Shaw of Gateley plc examine non-compete restrictive covenants, company's articles of association and transparency of property ownership
The International Sustainability Standards Board (ISSB) has launched a consultation on its first two standards on sustainability and climate-related disclosure requirements
At a meeting of the International Accounting Standards Board (IASB), members of the IFRS for SMEs working group discussed possible simplifications to the accounting rules
Donna Stofberg ACA examines the various compliance requirements for accountants to follow to ensure that sanctions against Russia are not contravened, including year end reporting and audit advice
In the second of a three-part series looking at some of the key areas for directors to keep front of mind, Simon Fawell and Paul Brehony, partners, and Kate Gee, counsel at Signature Litigation LLP, focus on heightened risk to directors from external claims by shareholders and investors