Technical roundup 5 April

Apr 04, 2019

Developments of interest this week are set out below.   



  • The Financial Reporting Lab at the FRC (Financial Reporting Council) has released its Q1 2019 newsletter. This issue highlights the Lab’s recently released report on artificial intelligence, a roundup of the Lab’s latest activities, including two conferences (on digital reporting and performance metrics) and its 2019 survey (which is open until 12 April).



  • The Chair of the International Accounting Standards Board (IASB) Hans Hoogervorst recently delivered a speech on what sustainability reporting can and cannot achieve. Mr Hoogervorst describes how reporting that helps investors understand how companies are affected by sustainability issues offers a promising step forward, and the role that the Board intends to play in this area. At the same time, he cautions against exaggerated expectations for sustainability reporting as a catalyst for change in the absence of policy and political intervention. The speech is available here.