Amendments to IFRS 16 Leases – Lease Liability
The International Accounting Standards Board (IASB) has published amendments to IFRS 16 Leases (IFRS 16) Lease Liability in a Sale and Leaseback.
Corporate reporting insights
Articles of interest within the field of corporate reporting and accounting technical services.
TCFD alignment studies from the FCA and FRC
At the end of July 2022, both the Financial Conduct Authority (FCA) and the Financial Reporting Council (FCA) published reviews of TCFD reports by listed companies. Here we look at what these reviews mean for companies preparing TCFD reports for the future.
Climate reporting - the mandatory legislation
Mandatory legislation for the UK’s largest listed (including AIM) companies, banks, insurers and private companies aligned with TCFD.
Key considerations and reminders for 2021/22
Here we set out two summary technical publications, one for IFRS reporters and one for UK GAAP reporters, that set out the key accounting and corporate reporting considerations and reminders for the 2021/2022 reporting season.
TCFD for 2021 and beyond - where are we now?
26 Jan 2022. The TCFD disclosure requirements became effective for UK premium listed companies at the start of 2021 and will do so for standard listed companies from January 2022.
Climate reporting - COP26 developments
Following recent developments in climate reporting, including those announced at COP26, it’s important to stay up to date on the forthcoming implications.
IFRS - accounting for customisation costs in SaaS
Why there is a change when accounting for configuration or customisation costs in Software as a Service arrangements (SaaS)