The first session of our Corporate Accountants Updating Programme (CAUP) will cover an examination of a series of topics where there are likely to be accounting implications now or in the near future concerning the impact of climate change. Issues are likely to be relevant for those following either IFRS or UK GAAP.

Key features of this course

According to ‘From 6 April 2022, over 1,300 of the largest UK-registered companies and financial institutions will have to disclose climate-related financial information on a mandatory basis – in line with recommendations from the Task Force on Climate-Related Financial Disclosures. This will include many of the UK’s largest traded companies, banks and insurers, as well as private companies with over 500 employees and £500 million in turnover.’
  • achieving truth and fairness
  • reclassification of financial instruments
  • changes to useful life and residual value of property, plant and equipment
  • component accounting issues
  • sale and leaseback accounting
  • impairment issues
  • provisioning issues
  • accounting for grants from government and charities
  • deferred tax considerations including the recoverability of deferred tax assets
  • impact of Companies House reform


  • Guy Loveday

Guy is a partner in the Professional Training Partnership and a director of PTP limited. He is a member of the lecturing panels for the Institute of Chartered Accountants in England and Wales and the Chartered Association of Certified Accountants. He specialises in Auditing and Financial Reporting updates (new UK GAAP, IFRS and US GAAP) for accountants in practice and in industry, and in finance courses for members of the wider financial community.

He also provides a consultancy service to assist companies in preparing their annual financial statements and performs desk top reviews of published accounts for all sizes and types of company. Guy makes occasional television appearances and co-presents Accounting TV, a quarterly on-line programme, with Giles Mooney. Guy was a founder member of the Lou Reed fan club, set up in 1971, has contributed to books about Lou Reed and met him on several occasions.