AM: Mainly IFRS updates with some UKGAAP.
PM: Governance and audit.
Particular points of interest:
- Treatment of leases still moving. Moving towards capitalisation of all leases but distinction between operating and finance leases will remain.
- Profit and loss account to change again and become 'Statement of Profit or Loss and other comprehensive income'.
- Sustainability: not a requirement to report this yet but need to be in a position to do so. In particular, business mileages, gas, electricity and this information for any major subcontractors.
- UK Corporate Governance code
Certificate
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