Financial Reporting Brief – A Twenty-Year Reflection
Financial Reporting Brief: January 2023
With the retirement of our main writer, this month’s article takes a look back at what have probably been the busiest two decades in financial reporting history – IFRS, FRS 102, Company Law through to sustainability reporting – with all happening since our first article was published in 2003.
Quarterly Financial Reporting Brief: January 2023
Our Quarterly Financial Reporting Brief comments on ‘big issues’, including economic pressures, ‘a good annual report’, corporate governance, sustainability reporting and climate change, as well as debt with covenants, IFRS 9 post-implementation review, review of FRS 102 and ESEF update.
Reporting Season – Challenge of the Message!
Financial Reporting Brief: December 2022
This month’s article - 'Reporting Season – Challenge of the Message!' – considers the challenge confronting companies reporting in these uncertain times and references guidance published by reporting supervisors together with messages from our survey of top companies.
Cybersecurity Risk: Corporate reporting - room to improve!
Financial Reporting Brief: November 2022
This month’s article 'Cybersecurity Risk: Corporate reporting - room to improve!' highlights the escalating risk of cybersecurity threats to all – corporates, consumers and regulators – and looks to some publications in recent months for guidance on how to communicate transparently with stakeholders
The Winds of Change for Corporate Reporting – Companies Need Support
Financial Reporting Brief: October 2022
This month’s Financial Reporting Brief - The Winds of Change for Corporate Reporting – Companies Need Support - takes a look at the current state of play with sustainability standards and underlying law in Europe, and some available resources to support companies plan for implementation
Quarterly Financial Reporting Brief: October 2022
Our Quarterly Financial Reporting Brief comments on big issues including major developments in sustainability reporting at both Global and European levels, climate change, review and guidance documents published by the FRC, changes to the Companies Act 2014, and an update on IASB future plans.
Climate change – comprehensive reporting urgently called for!
Financial Reporting Brief: September 2022
This month’s article considers the escalation in extreme weather during 2022 and its consequences; the developments in corporate reporting, including climate change reporting, to respond to the demand by investors and others for improved information.
Importance of Supply Chains – Investors need Information
Financial Reporting Brief: August 2022
This month’s article considers the responsibility of corporate reporting to provide reliable and transparent disclosure regarding supply chains that is key to the understanding and confidence of investors and other stakeholders in the challenging and disruptive environment that currently prevails.
Comprehensive Corporate Reporting – Tangible or Intangible?
Financial Reporting Brief: July 2022
This month’s article 'Comprehensive Corporate Reporting – Tangible or Intangible' considers the need for Comprehensive Corporate Reporting and whether Financial Reporting Standards are keeping pace with economic developments, with particular focus on Intangible Assets including Human Capital value.
Quarterly Financial Reporting Brief: July 2022
Our Quarterly Financial Reporting Brief comments on ‘big issues’ including major developments in sustainability reporting at both Global and European levels, the accounting and reporting implications of the Russia – Ukraine crisis; and the plan for deployment of resources by the IASB.
Sustainability Reporting – Opportunity to be heard!
Financial Reporting Brief: June 2022
This month’s article Sustainability Reporting – Opportunity to be heard! comments on an opportunity to make a difference in responding to the draft standards published by both the International Sustainability Standards and the European Financial Reporting Advisory Group.
Reporting Amidst the Storm Clouds
Financial Reporting Brief: May 2022
This month’s article Reporting Amidst the Storm Clouds comments on the need for corporates to continue their commitment to high-quality reporting that meets investor and stakeholder needs in these challenging times, with the next step for many being interim reporting.
Uncertain Times - Europe Leads Progress to Sustainability Reporting
Financial Reporting Brief: April 2022
This month’s article Uncertain Times – Europe Leads Progress to Sustainability Reporting comments that while the world shakes in the turmoil of the Russia-Ukraine war, we must maintain our progress towards comprehensive corporate reporting.
A New Dawn – Reporting Challenges Continue
Financial Reporting Brief: March 2022
This month’s article A New Dawn – Reporting Challenges Continue comments on the prospect of a new awakening with COVID-19 restrictions lifted but inflation and the Russia/Ukraine crisis mean continuing uncertainty and the challenges of climate change and other sustainability risks remain.