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Editorial

Online Published Date : 02 November 2020 | Appeared in issue: 23.08 - 02 November 2020

Despite the inevitable focus for those working in the field of financial reporting and regulation on the impact of the pandemic, other issues and initiatives requiring attention are also emerging. One of the most significant concerns corporate..

Performance reporting

Online Published Date : 02 November 2020 | Appeared in issue: 23.08 - 02 November 2020

The consultation period for the IASB’s Exposure Draft (ED) on Performance Reporting ended on 30 September 2020. The ED proposes changes to the format and presentation of the income statement, which could deliver a step change in reporting and..

US update: October 2020

Online Published Date : 02 November 2020 | Appeared in issue: 23.08 - 02 November 2020

The US standard-setter has been busy of late publishing a number of documents, but most of these relate to private companies. However, one document of note, which will be relevant for everyone, is a proposal for a new chapter in its Conceptual..

International update: October 2020

Online Published Date : 02 November 2020 | Appeared in issue: 23.08 - 02 November 2020

The most recent meeting of the IASB was relatively short. One important topic, which is increasingly topical, was the Management Commentary Practice Statement. Sadly, the meeting was the last one for Board member, Darrell Scott, to whom Sue Lloyd,..