Several factors will be a focus for investors and regulators this 2021/22 reporting season. Preparers will need to keep them in mind.

While the charity sector has shown remarkable resilience throughout the pandemic, there are concerns that government support is masking the true extent of the financial impact. We examine the prognosis for the year ahead.

ICAEW Chief Executive Michael Izza and subject matter experts from around the organisation discuss the major trends we should see in 2022.

Finance professionals believe the COVID-19 pandemic has accelerated non-financial reporting efforts, but there is still an urgent need for them to do more according to new research.

A summary of FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime, including information on who can apply the standard, current proposals and a timeline of past amendments, announcements, exposure drafts and consultations.

A summary of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, including information on disclosure exemptions, who should apply the standard, current proposals and a timeline of past amendments, announcements, exposure drafts and consultations.

In this webinar speakers Tom Wilson and Tom Stock from HaysmacIntyre LLP discuss going concern and Covid-19 - what we have learnt, good practices we have seen, and reverse stress testing. They also cover accounting estimates providing an introduction to the new standard, directors and auditors responsibilities, and examples from the sector. Finally, they look at ISA 700.

Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.

A summary of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, including information on disclosure exemptions, who should apply the standard, current proposals and a timeline of past amendments, announcements, exposure drafts and consultations.

When IAS 39 was replaced by IFRS 9 on 1 January 2018, it was perhaps little lamented, writes Steven Hall, Partner, Financial Services Risk Consulting, KPMG and Nicholas Mead, Director, KPMG. In a financial crisis that had manifold causes, some laid at least part of the blame for the 2008 meltdown on the ‘incurred loss’ provision model in IAS39 – inadequate, too little too late, or simply the dog that didn’t bark.

A guide to the accounting implications of changes to contracts with customers as a result of the pandemic.

This hour long webinar looks at the accounting and financial reporting considerations for financial services firms under IFRS9 as a result of COVID-19.

Aimed at both UK GAAP and IFRS reporters, a short webcast on the factors to consider when determining whether COVID-19 is an adjusting or non-adjusting event.

Financial Reporting Faculty outlines some of the key requirements of IFRS 16 Leases for lessees and lessors. Key differences when reporting leases under FRS 102 are also described.

The COVID-19 pandemic may place subsidiaries in financial difficulty, leading to a greater need for letters of support.

Valuable insights for those working in and with small and medium-sized and other non-public interest entities to help navigate a route to a resilient future.

Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.

Factors to consider when doing a going concern assessment and the practical implications for financial reporting.

How reverse stress testing can help entities enhance their going concern assessments and identify gaps in their risk assessment.

Why going concern is important for the accounts and how to make the assessment.

The Audit and Assurance Faculty have produced this two part guide for auditors, covering COVID-19 considerations for auditing going concern, and how to report when a material uncertainty relating to going concern exists.

Audit and Assurance Faculty steps for auditors

Finance professionals believe the COVID-19 pandemic has accelerated non-financial reporting efforts, but there is still an urgent need for them to do more according to new research.

The penny is finally dropping that environmental and social reporting is becoming the responsibility of all practitioners and companies, says Johan Barros, EU Policy Manager at Accountancy Europe.

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.

Figures from the latest gender pay gap report show a narrowing in some sectors, but little overall change from previous years. How has the accountancy profession fared when it comes to closing the gap?

With the peak filing month of September drawing to a close, Companies House says more streamlined ways to file digitally have helped boost the proportion of annual accounts filed electronically.

1 February 2021: The Financial Reporting Council and the Financial Conduct Authority have published updated guidance for companies and auditors to ensure high-quality financial information continues to flow to users to support decision-making.

10 December 2020: In a reporting season like no other, ICAEW’s Financial Reporting Faculty has published guidance on areas where preparers should pay particular attention.

10 December 2020: As companies prepare to embark upon the 2020/21 reporting season, questions around judgments and estimates, impairments and financial instruments have topped the list of problematic financial reporting areas