Reporting & Standards

February 16, 2021

IFRS Standards and climate-related disclosures

Join ICAEW’s Financial Reporting Faculty for this free and open to all webinar. Hear from Nick Anderson, member of the International Accounting Standards Board, as he explains how existing requirements within IFRS Standards relate to climate change and other emerging risks. Webinar Information Climate change continues to be the defining […]
February 4, 2021

The Next Big Thing in Financial Reporting

The world is already in a transition to a low carbon economy, driven by climate change and technical development. This presents a set of climate-related risks which business should address through the recommendations of the task force on Climate-related Financial Disclosures (TCFD) Global climate policy is moving slowly but relentlessly, […]
October 26, 2020

The Consideration of Climate-Related Risks in an Audit of Financial Statements

The issue of climate change is at the forefront of the minds of many investors and other stakeholders as its impacts are becoming increasingly apparent. The IAASB has recognised that climate change is likely to have some impact on most, if not all, entities and, as a result, has implications for auditors.
October 12, 2020

Using Data Analytics in a Financial Statements Audit

Technology leverage has been all the rage in recent times as businesses, and even entire industries, seek to fend off disruptors and/or chase growth. For the audit industry, data analytics has been touted as a potential game-changer as the profession seeks to innovate its way to more effective audits in the face of mounting expectations, business complexity and volume of transactions.
June 26, 2020

Financial reporting in a time of crisis

26 June 2020: ICAEW CEO Michael Izza explains the importance of going concern for auditing the effects of COVID-19, and how the Institute is supporting members with new resources. This is a time when businesses face the double challenge of not only struggling – indeed surviving – from day-to-day, but […]