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Updated strategic report guidance focusses on climate change

New guidance from the FRC helps preparers incorporate new climate-related financial disclosures into their strategic report.

Marianne mauFinancial reporting councilTask force for financial disclosuresCompanies actTask forceClimate related financial disclosuresCollie lawReporting faculty

Technical release: disclosure of auditor remuneration

ICAEW’s Financial Reporting Faculty has published updated guidance on the disclosure of auditor remuneration for the audit of accounts and other services.

United kingdomMarianne mauCorporate reporting strategyCorporate governance code

Proposed non-current liabilities with covenants changes

ICAEW raises concerns on proposals from the IASB that would change the information about non-current liabilities with covenants provided in the financial statements.

Marianne mauInternational accounting standards boardExposure draftCorporate reporting strategy

War in Ukraine: the corporate reporting implications

ICAEW issues guidance after the Financial Reporting Faculty warns that the economic knock-on effects could be felt widely by business.

Marianne mauReporting facultyCorporate reporting strategy

Corporate reporting: sharp focus on climate risks

Despite the pandemic, the FRC has revealed that it has not detected a decline in reporting quality. But improvements in key areas are still necessary.

United kingdomMarianne mauInternational sustainability reporting standardsTask force on financial disclosuresAnnual reviewCorporate reportingStreamlined energyCarbon reportingReporting reviewTask forceClimate related financial disclosuresTechnical leadFinancial reporting faculty

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