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Technical

Financial reporting news - May 2013 Logo cima

  Nick Topazio, ACMA, CGMA |   Free |   CIMA |   May 2013 |   CIMA Insight e-magazine

Nick Topazio ACMA, CGMA, CIMA's Head of Corporate Reporting, rounds up the headline developments in the financial reporting world this month.

  • The IASB has announced changes to IAS 19 Defined benefit plans while it also seeks views on rate regulation further to developing guidance. 
  • A draft framework has been issued on integrated reporting to provide concise communication on value creation. 
  • The EC has issued amendments to large companies for additional information on social and environmental matters. 
  • The FRC has responded to the Competition Commission’s investigation into the statutory audit market and is considering accounting for share-based payments.
Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Intermediate

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