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ICAEW blasts changes to supplier payment reporting rules

Proposed beefing up of reporting rules on supplier payments is criticised by ICAEW as failing to consider broader cultural issues.

United kingdomSarah dunnLiability partnerships reporting on payment practicesPayment practicesPerformance regulationsLimited liability partnershipsReporting facultySenior managerCorporate reportingBusiness lawSmall business commissioner

ICAEW submits final views on FRED 82

ICAEW is broadly supportive of the draft amendments to UK GAAP standards set out in FRED 82, but raises issues that the Financial Reporting Council (FRC) should consider before finalising changes to FRS 102 and other FRSs.

United kingdomRepublic of irelandLaura woodsFinancial reporting standardsFinancial reporting standardTechnical managerReporting faculty

IASB project considers climate risks in financial statements

Initiative follows consultation results indicating that companies tend to view climate risks as remote and long term in nature.

Andreas barckowSarah dunnInternational accounting standards boardInternational sustainability standards boardThird agenda consultationAccounting standards theAccounting standardSustainability disclosureSenior managerReporting faculty

The Financial Reporting Faculty is changing its name

Reflecting that reporting today is about much more than financial information, ICAEW’s Financial Reporting Faculty is changing its name to the Corporate Reporting Faculty.

United kingdomSally bakerInternational financial reporting standardsReporting facultyFinancial reporting facultyDisclosure standardsCorporate reporting facultyCorporate reportingCorporate reporting policyTechnical manager

Sustainability standards on track for Q2 2023 issuance

ISSB ramps up activities to support global implementation as it prepares for inaugural standards to be issued in the summer.

United kingdomCity ofSally bakerEmmanuel faberInternational sustainability standards boardEuropean commissionSustainability disclosure standardsDisclosure standardsEuropean sustainability reporting standardsCorporate reporting conferenceCorporate reporting policyReporting facultyReporting conferenceFinancial reporting facultyClimate related financial disclosure

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