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What's next for FRS 102?
Danielle Stewart OBE

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.

Technical update webinar 2020
Danielle Stewart OBE

02 November 2020

Join us on 25 November for our technical update webinar.

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
Danielle Stewart OBE

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.

Coronavirus: Expectations on going concern risk and viability
Danielle Stewart OBE

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.

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.

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