Technical issues trending now – November 2022
ServicesAudit & assuranceCorporate reportingTechnical updates - 2022
Technical issues trending now – November 2022
Our summary of the accounting, financial and narrative reporting technical issues trending now will ensure you keep up-to-date with the most significant issues that may affect your business.
In this edition
Hot Topic publications
- Accounting & Corporate Reporting - Key considerations and reminders for 2022/2023
- Climate-related Financial Disclosures
- Key Highlights Checklist from the FRC’s Annual Review of Corporate Reporting 2021/22
Developments from the Financial Reporting Council
- Annual Review of Corporate Reporting 2021/22 – Top ten areas for improving the quality of corporate reporting
- FRS 100 amendment – Application guidance on the interpretation of equivalence
Narrative and Front-end Reporting Developments
- Climate reporting – Top tips for better reporting in 2023
- Corporate Governance – FRC Annual Review of Corporate Governance Reporting 2022
Mind the GAAP Blog: Latest articles
- Climate reporting – Mandatory legislation published for the UK’s largest listed (including AIM) companies, banks, insurers and private companies aligned with TCFD
- TCFD alignment studies from the FCA and FRC
- Amendments to IFRS 16 Leases – Lease Liability in a Sale and Leaseback
- IFRS IC - Agenda decision on negative low emission vehicle credits
- IFRS IC - Agenda decision on transfer of insurance coverage under a group of annuity contracts
- IFRS IC - Agenda decision on SPACs: classification of public shares as financial liabilities or equity
