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Proposed improvements to general presentation and disclosures under IFRS
Danielle Stewart OBE

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.

Coronavirus: Investor expectations

29 July 2020

We outline the key messages from the Financial Reporting Council (FRC’s) report which describes the reporting expectations of investors during the coronavirus crisis.

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Coronavirus: Expectations on going concern risk and viability

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.

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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.

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.

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