The key accounting deadlines from accounts for period ending 31 March 2018 to implementation of a raft of amendments SORPs following FRS 102 triennial review, effective date of IFRS 16 Leases and revised guidance on the strategic report requirements

The latest in our series on the lease accounting rule changes under IFRS 16 Leases focuses on the implications for the aviation sector, the impact on cash flow and arguments for renegotiating lease contracts. Steven Fox, head of corporate solutions at MRI Software, explains

The International Accounting Standards Board (IASB) has decide to look at an amendment to IFRS 17 Insurance Contracts, relating to the separate presentation in the financial position statement of groups that are either assets or liabilities

A debate over whether sustainability reporting should be mandated and organised by independent bodies or left for the markets heard broad agreement that such reporting should be done, but faced strong rejection of any compulsory requirement

In his first speech as chairman of the IFRS foundation trustees, Erkki Liikanen has welcomed the outcome of the EU ‘fitness check’ on IFRS standards, and the emphasis on not requesting ‘carve outs’ from International Accounting Standards Board (IASB) requirements

In this month’s roundup of accounting and reporting developments, Companies Act 2006 amended for post-Brexit scenario, profit warning at Yü Group, Housing SORP 2018 issued, IFRS 17 Insurance Contracts delayed and poor quality disclosure reporting at smaller listed entities

As 2018 draws to a close, Jeroen Van Doorsselaere discusses the long-term plans of the International Accounting Standards Board (IASB), the work it is doing on materiality, and its collaboration with other boards to develop a global common set of standards

A specialist taskforce on disclosures about expected credit losses has published ‘stretching’ recommendations for the UK's biggest banks in meeting requirements under IFRS 9 Financial Instruments, which will have a significant effect on how they calculate loan loss provisions

In part eight of our series on IFRS 16 Leases, Louise Sayers, audit partner and head of natural resources at BDO, examines why it is of particular importance to the extractives and mining sector and what companies should consider when applying the new standard

The International Accounting Standards Board (IASB) is proposing a one-year deferral of the effective date for IFRS 17 Insurance Contracts, under which insurance contract liabilities will be calculated as the present value, to 2022

The Corporate Reporting Dialogue (CRD), a group of major international corporate reporting standard setters and framework providers, has announced a two-year project focused on driving better alignment in the corporate reporting landscape

The Financial Reporting Lab has published guidance for companies on ways to improve the presentation of performance metrics in their reporting following criticism from investors about a lack of clarity and transparency

Andrew Marshall FCA, senior technical partner at KPMG UK, examines the impact of IFRS 16 on the retail sector examines how the new accounting rules, effective from 1 January 2019, affect lease terms and payments, discount options, and sale and leaseback

Smaller listed companies must improve the quality of disclosures about significant accounting judgments and errors, and provide more transparency about their cash flow and tax arrangements

Nearly two thirds of governments will report on an accrual basis by 2023, compared to the 25% of governments that do so now, according to the latest research from the International Federation of Accountants (IFAC) and CIPFA