Interim Reporting - Opportunity for Stakeholder Engagement
Financial Reporting Brief: June 2021
This month’s article 'Interim Reporting – Opportunity for Stakeholder Engagement' urges entities to seize the opportunity to provide stakeholders with some more reliable and transparent messages now that the tide is beginning to turn in the pandemic cycle.
Disclosure Regime - Achieving Its Purpose?
Financial Reporting Brief: May 2021
This month’s article Disclosure Regime – Achieving Its Purpose? considers concerns expressed regarding the ‘checklist’ approach adopted by many towards disclosure requirements, and how so much more could be done to communicate effectively with investors and other stakeholders.
Sustainability - Much more than a reporting challenge
Financial Reporting Brief: April 2021
This month’s article Sustainability - Much more than a reporting challenge looks behind the escalating global demand for substantially improved sustainability reporting and what is changing the dynamics of the investment landscape.
Group Reporting Challenges – More Than Intangibles!
Financial Reporting Brief: March 2021
In this month's brief: A vacuum on many intangibles being recognised; more information needed on acquisitions; questions about goodwill impairment model - we comment on the continuing debate on developments in these and related areas to ensure investors are adequately informed.
Comprehensive Corporate Reporting - Momentum Grows
Financial Reporting Brief: February 2021
In these times of great uncertainty that we are experiencing, the challenge to achieve and maintain trust and loyalty becomes ever more difficult. Some of these uncertainties may extend in duration but hopefully some might be considered capable of short to medium term resolution.
Managing Liquidity - ‘Cash is King’
Financial Reporting Brief: January 2021
The call grows louder for a comprehensive corporate reporting structure – many say the ‘utopia’ of corporate stakeholders, with investors and other stakeholders looking forward to substantially improved information. Developments will progress in the coming months and years and this series will return in future articles.
Financial Reporting 2020 – An ‘Exceptional’ Year
Financial Reporting Brief: November 2020
With the second wave of the pandemic upon us and the Global and Irish economies firmly in recession, we are in a time of great uncertainty as to scale and duration. The challenges are added to by Brexit and the uncertainties that will potentially bring.
Climate-related disclosure - doing enough?
Financial Reporting Brief: October 2020
Climate change is a predominant theme for some time and is gaining more traction as a major area both in terms of resilience and response to the challenges presented and ensuring the transparency of reporting.
ESG risks – time for clarity
Financial Reporting Brief: September 2020
Despite the enormity of the Covid-19 pandemic, we must not lose sight of the ESG risks highlighted earlier in the year - they have not gone away, and strategies and business models must take them fully into consideration.
Robust financial system - key to survival
Financial Reporting Brief August 2020
The COVID-19 pandemic is being seen by many as the worst peacetime recession in a century. The OECD estimates that the global economy will contract 6% in the current year. This is over three times worse than the 2008/09 financial crisis at its peak.
Goodwill – Sustainable in Current Environment?
Financial Reporting Brief July 2020
This month’s article ‘Goodwill – Sustainable in Current Environment?’ considers the broad perspective of corporate reporting in presenting a response to the question of whether business value can be sustained during and after Covid-19, and whether entities can avoid erosion of goodwill.
Covid-19 – The Epic Battle Continues
Financial Reporting Brief May 2020
This month’s article ‘Covid-19 – The Epic Battle Continues’ continues to look at the accounting considerations that have been magnified by Covid-19, developments in accounting guidance and the information and insights available on Deloitte websites.
Sustainable Activities – A Need for Transparent Reporting
Financial Reporting Brief March 2020
This month's Financial reporting Brief article 'Sustainable Activities – A Need for Transparent Reporting' looks at the increasing demand for more robust reporting and some recent developments to meet the challenge.
ESG Risks – The Reporting Challenge
Financial Reporting Brief January 2020
This month’s Financial Reporting Brief article ESG Risks – The Reporting Challenge considers the major and continuing evolution in environmental, social and related factors and how corporates need to meet the changing reporting demands.