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ICAS publishes new professional judgement framework

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ICAEW and ICAS produce guidance for SME businesses on going concern and COVID-19
22 May 2020
The Institute of Chartered Accountants in England and Wales (ICAEW) and the Institute of Chartered Accountants of Scotland (ICAS) have prepared a guide to assist owners and directors of SME businesses in assessing going concern in light of COVID-19.
Collections of COVID-19 resources
08 May 2020
Global responses to the coronavirus disease 2019 (COVID-19) outbreak continue to rapidly evolve. Numerous publications and announcements of developments have sprung up around the world. Since it has become more and more difficult to follow all of them, we have put together a meta-collection of collections that we found helpful and worth browsing.
Collections of COVID-19 resources
08 May 2020
Global responses to the coronavirus disease 2019 (COVID-19) outbreak continue to rapidly evolve. Numerous publications and announcements of developments have sprung up around the world. Since it has become more and more difficult to follow all of them, we have put together a meta-collection of collections that we found helpful and worth browsing.
Call to action in response to climate change
25 Feb 2020
14 accounting bodies have signed a call to action in response to climate change. The bodies, who are all members of A4S’s Accounting Bodies Network, represent over 2.5 million accountants and students globally.
Global accountancy bodies call for improved SDG disclosures
20 Jan 2020
The International Federation of Accountants (IFAC), the Association of Chartered Certified Accountants (ACCA), the Institute of Chartered Accountants of Scotland (ICAS), the Chartered Accountants Australia and New Zealand (CA ANZ), the International Integrated Reporting Council (IIRC) and the World Benchmarking Alliance have jointly published a report calling for improved UN Sustainable Development Goals (SDG) disclosures.
ICAS report on fair value measurement of financial instruments
13 Jan 2020
The Institute of Chartered Accountants of Scotland (ICAS) has released a report examining the preparation and evaluation of fair value measurements for financial instruments reported in the financial statements.
Recent sustainability and integrated reporting developments
24 Sep 2019
A summary of recent developments at SASB/CDSB, CDSB, ACCA/CAANZ/ICAS, IIRC, and GRI.
EFRAG and ICAS issue survey on discount rates as applied to pension accounting
22 Feb 2019
As part of a research project on discount rates in financial accounts, the European Financial Reporting Advisory Group (EFRAG) and Institute of Chartered Accountants of Scotland (ICAS) have issued a survey seeking views on discount rates as applied to pension liabilities for accounting purposes and alternative approaches.
Recent sustainability and integrated reporting developments
03 Oct 2017
A summary of recent developments at IIRC/ICAS, WBCSD and GRI.
ICAEW and ICAS publish updated guidance on realised and distributable profits under the Companies Act 2006
10 Apr 2017
The Institute of Chartered Accountants in England and Wales (ICAEW) and the Institute of Chartered Accountants of Scotland (ICAS) have jointly issued updated guidance, in the form of TECH 02/17BL, to assist companies in determining whether profits made are realised and can be paid out as dividends.

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