The global body for professional accountants
19 Apr 2022
Corporate reporting
Factsheet
United Kingdom
Technical factsheet: latest guidance on intangible fixed assets regime
HMRC has brought together the key legislative changes
17 Mar 2022
Corporate reporting
Article
United Kingdom
Updated accounting standards from 1 January 2021
The FRC has issued latest editions of UK and Ireland accounting standards to use for financial years beginning on or after 1 January 2021
4 Feb 2022
Corporate reporting
Policy submission
Europe
EC consultation on Corporate reporting – improving its quality and enforcement
ACCA responds to EC consultation on strengthening corporate reporting and its enforcement
24 Nov 2021
Corporate reporting
Policy submission
Global
IASB exposure draft Practice Statement on Management Commentary
Views in response to the IASB exposure draft of the Practice Statement on Management Commentary.
22 Nov 2021
Corporate reporting
Factsheet
United Kingdom
Technical factsheet: consolidated statements
Consolidated financial statements provides an overview and refresher including practical examples and legislative references when consolidations are undertaken under FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.
20 Nov 2021
Corporate reporting
Factsheet
United Kingdom
Technical factsheet 180: related party disclosures
This factsheet provides guidance on the collection and disclosure of related party transactions within statutory financial statements
18 Nov 2021
Corporate reporting
Policy submission
Global
ACCA's response to IASB's ED Practice Statement on Management Commentary
ACCA welcomes the opportunity to provide views in response to the exposure draft of the Practice Statement on Management Commentary. This has been done with the assistance of ACCA’s Global Forum for Corporate Reporting.
1 Nov 2021
Corporate reporting
Policy submission
Global
ACCA Principles for Connected Corporate Reporting
ACCA calls on policy-makers, regulators and standard-setters for good quality reporting that should cover a wide range of value drivers for organisations, beyond financial performance and position but equally beyond environmental or social impact.
27 Jul 2021
Corporate reporting
Policy submission
Global
ACCA's response to targeted amendments to the IFRS Foundation Constitution
ACCA welcomes the opportunity to provide views in response to the IFRS Foundation’s Exposure Draft, ‘Proposed targeted amendments to the IFRS Foundation to accommodate an International Sustainability Standards Board to set IFRS Sustainability Standards.’
2 Jun 2021
Corporate reporting
Event
Global
Creating value managing impact through integrated sustainability disclosure event
To combat climate change and work towards the objectives of the UN SDGs and of the Paris Agreement, it is vital to establish a global approach for integrated decision-making, resource-allocation, measurement and tracking that can steer the change that is needed. Against the backdrop of Covid-19 and the changing shape of markets and global value chains, the redefinition of risks and the resilience imperative, how can we – policy makers, standards setters, framework providers, business, accountancy profession, civil society- all work together to create the required zero pollution transformation, while rebuilding our economies to support societies to thrive?
29 May 2021
Corporate reporting
Factsheet
United Kingdom
Technical factsheet: reporting grants claims under SEISS
This guidance will help you comply with obligations under Professional Conduct in Relation to Taxation
8 Apr 2021
Corporate reporting
Guides
United Kingdom
ACCA guide to... preparing your annual accounts
All companies must prepare annual accounts: for shareholders, and for returns to HMRC and Companies House
30 Mar 2021
Corporate reporting
Article
United Kingdom
FRC and BEIS update: company filings and AGM advice
The financial regulator and government have updated their Q&As for company AGMs as they react to the Covid-19 crisis
30 Mar 2021
Corporate reporting
Article
United Kingdom
FRC issues guidance on interims in wake of Covid-19
The Financial Reporting Council has updated its guidance for corporate reporting to now include advice on half-year results and statements
5 Feb 2021
Corporate reporting
Policy submission
Global
FRC's Discussion Paper - Future of Corporate Reporting
ACCA welcomes the opportunity to provide views in response to the Financial Reporting Council’s discussion paper, A Matter of Principles: The Future of Corporate Reporting. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.
27 Jan 2021
Corporate reporting
Policy submission
Europe
Consultation response on Draft Endorsement Advice on IFRS 17 Insurance Contracts - June 2020 Amendments
ACCA's response to EFRAG's consultation on Draft Endorsement Advice on IFRS 17 Insurance Contracts as resulting from June 2020 Amendments
23 Dec 2020
Corporate reporting
Policy submission
Global
IASB's Business Combinations — Disclosures, Goodwill and Impairment consultation
ACCA welcomes the opportunity to provide views in response to the IASB’s discussion paper on business combinations. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.
22 Dec 2020
Corporate reporting
Policy submission
Global
IFRS Foundation - Consultation on Sustainability Reporting
ACCA welcomes the opportunity to provide views in response to the IFRS Foundation’s consultation paper on sustainability reporting. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.
10 Dec 2020
Corporate reporting
Factsheet
United Kingdom
Technical factsheet: ATOL reporting to the Civil Aviation Authority
ATOL reporting accountants must fulfil the CAA's requirements
30 Oct 2020
Corporate reporting
Policy submission
Europe
EFRAG's Mandate on Non-Financial Reporting Standard Setting
ACCA is pleased to contribute our views to assist Mr Gauzès with the mandate to consider the changes in its governance and finance that might be needed if EFRAG took on the role of setting non-financial reporting (NFR) standards for Europe. We have done so using the questions raised in the Annexe to Mr Gauzès letter.
27 Oct 2020
Corporate reporting
Policy submission
United Kingdom
Corporate transparency and register reform
ACCA made a submission to a consultation by the Department for Business, Energy and Industrial Strategy
18 Oct 2020
Corporate reporting
Webinar
Europe
Webinar - Small in size, big in impact: Can NFI work for SMEs?
SMEs are increasingly required to provide NFI reports, which is a heavy administrative burden, even though these are not (yet) demanded by legislation. These NFI reporting requests come from their supply chains, banks or as part of public procurement. The webinar will discuss the challenges and opportunities for SMEs and present solutions to help SMEs cope.
11 Oct 2020
Corporate reporting
Webinar
Europe
EU GREEN WEEK 2020 Virtual Conference: Incorporating Nature In The Heart Of Business Decision-Making And Disclosure
ACCA, Capitals Coalition and Deloitte are delighted to invite you to their joint session on Day 3 called “Incorporating Nature In The Heart Of Business Decision-Making And Disclosure”, on 22 October, from 12.00 till 13.00h CET.
4 Jun 2020
Corporate reporting
Policy submission
Europe
The Review of Non-Financial Reporting Directive
ACCA's reponse to a public consultation on the European Commission's review of the Non-financial Reporting Directive
20 May 2020
Corporate reporting
Report
Global
Integrated reporting key to tackling future risks
ACCA report urges companies to promote resource efficiency and value creation as they face Covid-19 recession
4 May 2020
Corporate reporting
Factsheet
United Kingdom
Technical factsheet: Engagement letters for practitioners – accounts production
Engagement letters for practitioners – accounts production, issued in May 2020, provides engagement letters, guidance notes to the appendices, covering letter, privacy notice, schedules of services, standard terms and conditions of business and disengagement letter wording.
26 Sep 2019
Corporate reporting
Policy submission
Ireland
IAASA Consultation Paper - Proposal to issue Companies Act 2014 Section 933 Regulations
ACCA welcomes the opportunity to comment on the proposal to issue to issue Companies Act 2014 (Procedures Governing the Conduct of Section 933 Enquiries) Regulations 2019 (‘S933 Regulations’).
4 Sep 2019
Corporate reporting
Factsheet
United Kingdom
Technical factsheet: FRS 102 – small company reporting
This technical factsheet has been updated to incorporate the results of the triennial review carried out by the Financial Reporting Council in 2017, which impacts small entities
30 Aug 2019
Corporate reporting
Factsheet
United Kingdom
Technical factsheet: FRS 102 – reporting for medium-sized and large entities
This technical factsheet has been updated to incorporate the results of the triennial review carried out by the Financial Reporting Council in 2017, which impact entities for accounting periods starting on or after 1 January 2019
15 May 2019
Corporate reporting
Report
Global
Insights into Integrated Reporting
The Insights into Integrated Reporting series is based on our observations from reviewing the integrated reports produced by organisations in the IIRC’s
10 May 2019
Corporate reporting
Policy submission
Global
Business reporting of intangibles: realistic proposals
ACCA welcomes the opportunity to provide views in response to the FRC’s Discussion Paper on the business reporting of intangibles. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.
16 Apr 2019
Corporate reporting
Policy submission
Global
Onerous contracts: costs of fulfilling a contract (amendments to IAS 37)
ACCA welcomes the opportunity to provide views in response to the IASB's proposed amendments to IAS 37. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.
28 Mar 2019
Corporate reporting
Policy submission
United Kingdom
FRED71 draft amendments to FRS102: Multi-employer defined benefit plans
Exposure draft issued for comment by the Financial Reporting Council in January 2019
7 Feb 2019
Corporate reporting
Report
Turkey
Integrated reporting in Turkey - current situation, stakeholders' perceptions and expectations
This is a joint research, carried out by ACCA, CFGS and KPMG Turkey and aims to reveal views of the Turkish business world regarding integrated reporting and corporate reporting practices.
1 Feb 2019
Corporate reporting
Policy submission
Global
Call for feedback: report on climate-related disclosures by the Technical Expert Group on Sustainable Finance
ACCA welcomes the opportunity to provide views in response to the Technical Expert Group on Sustainable Finance's report on climate-related disclosures.
23 Jan 2019
Corporate reporting
Malaysia
Costing property development inventories
The extent and timing of profit recognition has always been a difficult area of judgement for property development. IFRS15 has during 2018 been changing the way revenue has been recognised in financial reports.Equally significant for profit is the measurement of the costs to allocate against the revenue.Angus Thomson a staff member at the Malaysian Accounting Standards Board has prepared technical advice for ACCA on some questions around the cost of property development inventories and its allocation as cost of sales.
7 Jan 2019
Corporate reporting
Policy submission
Global
Financial instruments with characteristics of equity
ACCA welcomes the opportunity to provide views in response to the IASB's Discussion Paper on financial instruments with characteristics of equity.
28 Sep 2018
Corporate reporting
Article
United Kingdom
Summary of changes affecting ATOL reporting accountants
The ATOL reporting rules changed on 1 July
31 Aug 2018
Corporate reporting
Article
United Kingdom
Model accounts
ACCA is updating its successful and regularly requested free proforma model accounts
26 Jul 2018
Corporate reporting
Policy submission
Global
Accounting Policy Changes: Proposed amendments to IAS 8
Exposure Draft issued for comment by the International Accounting Standards Board in March 2018.
24 Jul 2018
Corporate reporting
Policy submission
Global
Public consultation: Fitness check on the EU framework for public reporting by companies
ACCA response to public consultation on European Commission's Fitness check on the EU framework for public reporting by companies, issued by the European Commission in May 2018.
2 Jul 2018
Corporate reporting
Factsheet
United Kingdom
Technical factsheet: prior period errors and adjustments
The purpose of this factsheet is to provide guidance on the accounting and disclosure of prior year adjustments within statutory financial statements
10 May 2018
Corporate reporting
Article
United Kingdom
Accountants' reports
The SRA has highlighted its expectations of accountants' reports
10 May 2018
Corporate reporting
Article
United Kingdom
Accountants' reports
The SRA has highlighted its expectations of accountants' reports
13 Apr 2018
Corporate reporting
Article
United Kingdom
When audit thresholds can be confusing
The audit thresholds for limited companies changed from 1 January 2016 – and can be confusing for companies
13 Apr 2018
Corporate reporting
Article
United Kingdom
FRS 102 – brace for change
Think you’ve mastered FRS 102? We have news for you…
13 Apr 2018
Corporate reporting
Article
United Kingdom
People with significant control
Companies must provide details of their PSCs
13 Apr 2018
Corporate reporting
Article
United Kingdom
FRS 105 – a new reporting regime for micro-companies
Guidance to share with clients who operate in the public sector
12 Apr 2018
Corporate reporting
Article
United Kingdom
Directors’ loan account – valid entries are vital
Failing to record directors’ loans can prove costly
12 Apr 2018
Corporate reporting
Article
United Kingdom
Dividend payment templates
The practical procedures for payment of dividend templates for board minutes, dividend vouchers and dividend waivers
Access accounting standards for current UK GAAP, New UK GAAP and International GAAP here.
Access auditing Clarified ISAs and Ethical Standards here.
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