11 May 2021
The FRC has recently launched its next mandatory review of FRS 102. We sat down with RSM’s Financial Reporting Partner, Danielle Stewart OBE, to find out what could potentially change and how businesses can prepare. Complete the RSM survey to give your views.
08 September 2020
The IASB is proposing to change the standard relating to the presentation of financial statements. Replacing IAS 1 the new standard aims to improve the comparability and usefulness of financial statements.
29 July 2020
The Financial Reporting Council’s Lab have produced a report on the impact of coronavirus on the disclosure of going concern, risk and viability. The report contains many useful examples of how different companies have dealt with the reporting challenges.
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.
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.
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.