BEIS White Paper – Government’s response to the consultation: Restoring trust in audit and corporate governance – Update on the original proposals and what this means for corporate reporting? (part 2)

The Government has published its response Restoring trust in audit and corporate governance to the original consultation published back in March 2021 Restoring trust in audit and corporate governance on strengthening the UK’s audit, corporate reporting and corporate governance systems....

Climate reporting – Mandatory legislation for the UK’s largest listed (including AIM) companies, banks, insurers and private companies aligned with TCFD

What’s the issue? Draft legislation has been published The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2021 (laid before parliament on 28 October 2021) that mandates the UK’s largest listed companies, banks and insurers, as well as some private companies,...

Understanding the accounting for configuration or customisation costs in Software as a Service (SaaS) cloud-based arrangements

In April 2021, the IFRS Interpretations Committee (Committee) issued an agenda decision regarding how to account for configuration or customisation costs associated with software purchased from a supplier in a Software as a Service (SaaS) arrangement (i.e. a cloud-based computing...

Hot Topic publication: Key Highlights Checklist from the FRC’s Annual Review of Corporate Reporting 2020/21

This publication looks at the top ten areas of improvement highlighted by the Financial Reporting Council (FRC) in its Annual Review of Corporate Reporting for 2020/21, setting out a checklist of what companies should be providing, and avoiding, in their...

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BEIS White Paper – Government’s response to the consultation: Restoring trust in audit and corporate governance – Update on the original proposals and what this means for corporate reporting? (part 2)

The Government has published its response Restoring trust in audit and corporate governance to the original consultation published back in March 2021 Restoring trust in audit and corporate governance on strengthening the UK’s audit, corporate reporting and corporate governance systems....

Recent highlights

Climate reporting – Mandatory legislation for the UK’s largest listed (including AIM) companies, banks, insurers and private companies aligned with TCFD

Understanding the accounting for configuration or customisation costs in Software as a Service (SaaS) cloud-based arrangements

Hot Topic publication: Key Highlights Checklist from the FRC’s Annual Review of Corporate Reporting 2020/21

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