This week’s topics
Regulatory Frameworks in Corporate Reporting
- Sources of standard-setting authorities
- The role of the IASB and national standard-setters
- Corporate governance mandates
- Regulatory impacts on capital markets and operational compliance
- UK Corporate Governance Explained | IoD
- Corporate Disclosure
- Everything you need to know about the 2024 UK Corporate Governance Code
What you will be able to do
- 1.1 Explain the main sources for regulatory framework.
- 1.2 Evaluate the impact of the accounting and finance regulatory framework on business organisations.
Activity
Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: explain the main sources for regulatory framework.
Study materials
Videos
- UK Corporate Governance Explained | IoD · YouTube · Institute of Directors (IoD) · 57 min · for registered students
- Corporate Disclosure · YouTube · Dr Yannis · 33 min · for registered students
- Everything you need to know about the 2024 UK Corporate Governance Code · YouTube · The Lens On Corporate Markets Podcast · 22 min · for registered students
- Corporate Governance Codes – What can be learned from the UK experience · YouTube · LSE · 15 min · for registered students
- ICAEW Insights In Focus: The BEIS White Paper – is ARGA the corporate governance regulator we need? · YouTube · ICAEW · 35 min · for registered students
Further resources
- Conceptual Framework for Financial Reporting: Project Summary (IASB, March 2018) · PDF · Other, guidance · for registered students
- Annual Review of Corporate Reporting 2025/26 (FRC) · PDF · Frc, report · for registered students
- UK Corporate Governance Code 2024 · PDF · Frc, guidance; 19 pages · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.