Technical issues trending now – November 2022

In this edition

Hot Topic publications

• Accounting & Corporate Reporting - Key considerations and reminders for 2022/2023
• Climate-related Financial Disclosures
• Key Highlights Checklist from the FRC’s Annual Review of Corporate Reporting 2021/22

Developments from the Financial Reporting Council

• Annual Review of Corporate Reporting 2021/22 – Top ten areas for improving the quality of corporate reporting
• FRS 100 amendment – Application guidance on the interpretation of equivalence

Narrative and Front-end Reporting Developments

• Climate reporting – Top tips for better reporting in 2023
• Corporate Governance – FRC Annual Review of Corporate Governance Reporting 2022

Mind the GAAP Blog: Latest articles

• Climate reporting – Mandatory legislation published for the UK’s largest listed (including AIM) companies, banks, insurers and private companies aligned with TCFD
• TCFD alignment studies from the FCA and FRC
• Amendments to IFRS 16 Leases – Lease Liability in a Sale and Leaseback
• IFRS IC - Agenda decision on negative low emission vehicle credits
• IFRS IC - Agenda decision on transfer of insurance coverage under a group of annuity contracts
• IFRS IC - Agenda decision on SPACs: classification of public shares as financial liabilities or equity