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Deferring the filing of accounts

27 March 2020

With so much uncertainty during coronavirus it may be difficult to finalise accounts and get an audit signed off. If you have an imminent filing deadline there are steps you can take to defer filing your accounts at Companies House.

Why delay approval of annual report and accounts?

27 March 2020

With so much uncertainty it may be difficult to finalise accounts and get an audit signed off. If no filing or covenant deadlines are coming up it may be advisable to defer the approval of your annual accounts for a short time.

Going concern assessment has not changed

27 March 2020

Coronavirus has not changed the definition of, or responsibilities for, directors and auditors around going concern.

Financial reporting accounting and audit: your choices

27 March 2020

Day by day the advice around coronavirus is changing. This is equally true with regards to how you manage your finances and deal with your accounts. We outline key priorities for businesses and the choices you need to make.

Audit committees’ responsibilities in evaluating audit quality
Rachel Fleming

18 March 2020

RSM's summary of the FRC’s guide helping audit committee assess the effectiveness of the external audit process and understand their responsibilities around audit tendering, evaluation and reporting.

Amendments to IAS 1 Presentation of Financial Statements
Danielle Stewart OBE

05 March 2020

The International Accounting Standards Board (IASB) has issued narrow-scope amendments to IAS 1 Presentation of Financial Statements to clarify how to classify debt and other liabilities as current or non-current.

Effects of coronavirus on reporting and auditing
Stella Cooper

04 March 2020

The FRC has provided guidance on reporting for companies affected by the Coronavirus, including considering risk disclosures. They have also provided advice for auditors.

Attracting investment through clear cash reporting
Louise Ward

28 February 2020

The FRC Lab has produced a detailed report on cash reporting disclosures. We summarise the three main areas where investors want good disclosure and provide ideas of what the disclosures should contain.

Determining discount rate under IFRS 16
Louise Ward

21 February 2020

A key challenge of IFRS 16 is determining the discount rate. This includes determining the rate implicit in the lease, the lessee’s incremental borrowing rate and the impact of transitional approach on discount rate.

Proposed amendments to FRS 101
Paul Merris

20 February 2020

The Financial Reporting Council (FRC) is proposing two minor amendments to FRS 101 Reduced Disclosure Framework. Comments are requested by 16 March 2020.

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