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Amendments to FRS 102 for pension accounting
Danielle Stewart OBE

10 June 2019

The FRC has amended FRS 102 in relation to multi-employer defined benefit plans regarding the transition from defined contribution accounting to defined benefit accounting.

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.

Proposed amendments to FRS 102 for pension accounting
Danielle Stewart OBE

20 May 2019

The FRC is considering feedback on future changes to FRS 102 in relation to multi-employer defined benefit plans and the transition from defined contribution accounting to defined benefit accounting.

Implementing the triennial review changes to FRS 102
Danielle Stewart OBE

18 February 2019

Advice for entities applying the FRS 102 triennial review 2017 amendments. Includes summaries and links to useful FRC fact sheets on Transition and other aspects of FRS 102.

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.

Revisions to the Conceptual Framework for IFRS Standards
Danielle Stewart OBE

11 May 2018

The International Accounting Standards Board (IASB) has issued a revised version of its Conceptual Framework for Financial Reporting which underpins IFRS Standards. Companies will need use the new framework from 2020 although the IASB will start using it immediately.

Narrow scope amendments to employee benefits - IAS 19
Danielle Stewart OBE

23 April 2018

The International Accounting Standards Board (IASB) has issued amendments to IAS 19. These specify how companies should determine pension expenses for the accounting period when changes to a defined benefit pension plan occur.

FRC guidance on Board reporting obligations
Danielle Stewart OBE

06 March 2018

The Financial Reporting Council has issued some guidance for the Boards of companies in the construction and business support services sectors, to remind them of their reporting obligations. This guidance has been written for these sectors in the wake of the collapse of Carillion, however the guidance is equally relevant to all companies.

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