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Each month, our Financial Reporting Brief provides insight into a developing topic, enabling you to stay up-to-date, with an extensive summary on a quarterly basis.
Article
We take a look at the areas of focus that regulators and stakeholders are expecting in the 2022 statutory year end reporting.
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.
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.
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.
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
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
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.
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.
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.
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.
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.
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.
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.
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.
Our Quarterly Financial Reporting Brief comments on ‘big issues’ including the Russia-Ukraine war and sustainability reporting together with a host of other financial reporting and legislative/regulatory matters.
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.
We provide an extensive range of financial accounting and financial reporting advisory services with a comprehensive industry-focused approach to enable an entity to achieve its goals while having confidence in its financial reporting output.
bsheridan@deloitte.ie
+353 1 407 2357
mhartwell@deloitte.ie
+353 1 417 2303
oliverholt@deloitte.ie
+ 353 1 417 5731
jmccarroll@deloitte.ie
+353 1 417 2533
