EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Recent Searches
Financial Reporting Update (February 2026)
This publication highlights key changes in accounting standards, regulations and guidance to help you navigate a shifting landscape.
In this edition, we cover the following recent financial reporting updates, guidance and emerging issues, among other matters:
- IFRS 18 Presentation and Disclosure in Financial Statements
- IFRS 9 amendments — derecognition of financial assets and liabilities
- Amendments to IFRS 9 for nature-dependent electricity contracts
- Disclosures about Uncertainties in Financial Statements
- Financial Reporting Council’s (FRC) Annual Review of Corporate Reporting
- Three recent FRC thematic reviews on the topics of share-based payments, investment trusts, venture capital trusts and similar closed-ended entities, and reporting by the UK’s smaller listed businesses
- Additional FRC factsheets to support FRS 102 preparers
- Financial Reporting Exposure Draft (FRED) 87 — Draft amendments to FRS 102.