Search

Reset
Displaying 10 of 10 results
Coronavirus and IFRS: financial reporting

10 August 2020

Read our comprehensive guide on how coronavirus has impacted IFRS and the implications for financial reporting, outlining the areas you need to be aware of and how to stay on top of your compliance requirements.

Read more
IFRS 16 rent concessions amended for coronavirus
Paul Merris

IFRS 16 has been amended for coronavirus-related rent concessions. The IASB has published amendments meaning lessees can choose not to consider lease modification accounting.

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.

IFRS 9 – advice for non-banking entities
Paul Merris

14 February 2020

Overview of the FRC’s main messages to non-banking entities on disclosures in IFRS 9. The thematic review covered classification and measurement; impairment and hedging.

Help with IFRS 15 disclosures
Paul Merris

20 November 2019

An overview of the FRC’s thematic review of IFRS 15 aimed at helping companies to improve disclosures in the future. It also highlights the areas of focus that the FRC will monitor as the standard continues to be embedded.

Update to definition of ‘material’ in IFRS standards
Paul Merris

31 January 2019

The IASB has made amendments to the definition of material. The updated definition amends IAS 1 and IAS 8 . It is effective from 1 January 2020.

A quarter of manufacturers unprepared for IFRS16 leasing standards
Mike Thornton

06 November 2018

New leasing standards come into effect next year which aim to increase transparency within financial reporting, but a quarter of manufacturers are not prepared for the change which will impact key performance ratios, a new survey has found.

Financial instruments with characteristics of equity consultation (IAS 32)
Paul Merris

14 September 2018

The International Accounting Standards Board (Board) has published a Discussion Paper on how companies issuing financial instruments should classify them in their financial statements.

Financial reporting advisory

In our view, letting financial reporting lead the way increases your chance of achieving your objectives. That’s why we want to help you develop a reporting structure that suits your business and sets you on the way to successful transformation.

Paul Merris

Partner, Head of Financial Reporting Advisory

Paul has over 18 years of experience advising corporate clients. He is a technical accounting specialist with vast experience and knowledge of IFRS, UK GAAP and company law.

Pages

  • 1