Showing 10 of 974 items

News

FRC needs greater transparency and better focus on outcomes

Despite some negative headlines in recent months, the majority of the Financial Reporting Council’s (FRC’s) stakeholders still consider it to be independent of the auditing profession, a research study has found

6 days ago
News

Business and investors back climate-related reporting framework

CFOs, pension fund chairs and accountancy body CEOs join campaign to improve climate-related disclosures around the world

11 December 2017
News

Top firms must explain materiality judgments better

The FRC worries that differences in the way audit firms assess materiality can lead to different audit conclusions

13 December 2017
News

IFRS appoints seven new trustees

The new trustees will serve three year terms at the International Financial Reporting Standards

15 December 2017
Features

Unravelling leases

With IFRS 16 now in place, businneses need to look to their leases

3 June 2016
Features

Why IFRS 16 will radically impact the retail sector

The sector is shaping up for some considerable changes with the introduction of the new leasing standard, as Caroline Biebuyck finds out

27 July 2017
Opinion

Letter from India

Ram Iyer captures how India’s rich history and culture are merging with superfast regulatory changes

27 July 2017
News

FRC defers FRS 102 revision

Stakeholders wanted more time to gain experience of new IFRS implementation before change

30 June 2017
Technical

How to get to grips with rules on distributable profits

How can directors ensure they don’t pay out more funds than the allowable amount? Liz Loxton finds out

8 February 2017
Features

No time to lose...

There are practical and theoretical challenges in applying the new leasing standard. Time is of the essence, say KPMG’s Nick Chandler and Almudena Cossio

27 July 2017

Showing 10 of 974 items