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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.

IAS 1 consultation aimed at increasing the relevance of accounting policy disclosures
Danielle Stewart OBE

21 October 2019

The IASB is proposing changes to the IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements with the objective of making disclosures of accounting policies more relevant to users.

IASB consults on changes to IFRS
Danielle Stewart OBE

17 July 2019

IASB consulting on amendments to: IFRS 1 First-time Adoption of International Financial Reporting Standards; IFRS 9 Financial Instruments; IFRS 16 Leases; and IAS 41 Agriculture.

The impact of new energy and carbon reporting requirements on large unquoted companies, LLPs and quoted companies
Danielle Stewart OBE

21 May 2019

New carbon and energy reporting requirements have been introduced for large unquoted companies, LLPs and quoted companies, effective for financial periods beginning on or after 1 April 2019.

Improving corporate reporting
Danielle Stewart OBE

30 October 2018

Companies reporting under IFRS and about to embark on the 2018/19 reporting season, should pay heed to the issues highlighted by the Financial Reporting Council (FRC) in its open letter to Finance Directors and Audit Committee Chairs.

FRC guidance on the Strategic Report
Danielle Stewart OBE

24 October 2018

The Financial Reporting Council (FRC) has updated its Guidance on the Strategic Report to reflect new requirements on compliance with Section 172 and to align with the 2018 UK Corporate Governance Code.

What investors want from performance metrics reporting
Danielle Stewart OBE

17 October 2018

If you are keen to attract investment you should pay particular attention to how you report on performance metrics. Investors may assess metrics from a number of sources including: the annual report, investor presentations, preliminary announcements and sustainability reports, as well as other communications.

FRC advice for preparing 2017/18 annual reports
Danielle Stewart OBE

16 November 2017

The FRC has issued a letter to Financial Directors and Audit Committee Chairs of listed companies outlining key changes and suggesting improvements to UK financial reporting.

Financial reporting support

In today’s world, even the smallest companies engage in sophisticated activities with complex reporting implications. As reporting standards become ever-more technical, the need for specialist advice and support has never been greater. RSM’s team is on hand to provide it.

IFRS advice

As the financial world evolves and transactions become more complex, your accounting policies need to keep pace with change.

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