What is FRS 101?

HLBMarketingArticle

FRS 101 is a framework that allows qualifying subsidiaries to benefit from a reduced disclosure requirement in their individual financial statements. This means that these entities can provide less information in their financial statements, while still complying with accounting standards. The reduced disclosure framework is available to subsidiaries that meet certain criteria, and it can help to simplify the financial reporting process for these entities.

A global perspective on the economic responses to the pandemic

HLBMarketingArticle

Four years after the start of the pandemic, businesses are seeking to evaluate and extract valuable lessons for the future. The ‘Presumption of Innocence’ podcast recorded in association with HLB explores the global impact of economic responses to the COVID-19 pandemic.

Embrace your superpower!

HLBMarketingBlog

Being an ally is not about fancy speeches and big announcements. Being an ally is doing the simple things we can all do on a daily basis. We can all be someone’s ally: a simple ‘good morning’, a kind smile and a laugh can often pave the way to a long-lasting relationship of trust.

IFRS17 and its impact on the Insurance sector

HLBMarketingArticle

IFRS17, also known as the International Financial Reporting Standard 17, is a set of accounting standards developed by the IASB. They represent a significant overhaul of accounting practices around insurance contracts. So, what do you need to know about IFRS17, how it differs from previous standards, and how should you prepare for implementation?

AI and auditing: A conversation with Bettina Cassegrain and Dr Daniel Susskind

HLBMarketingBlog

Amidst the dynamic atmosphere of the HLB Global Summit in Japan, Dr. Daniel Susskind (prominent economist and author) spoke with HLB’s Bettina Cassegrain on the implications, challenges, and opportunities arising from the integration of artificial intelligence into auditing and other professional services.

ESG adoption and Hospitality: The path forward

HLBMarketingArticle

The most successful and progressive leaders of today are embracing ESG (Environmental, Social, Governance) throughout their businesses in various forms. How can ESG help the hospitality sector address some of its challenges around staffing and costs? Also, what are some specific examples of good ESG practice that can help a hospitality business move forward?

Transaction Outlook 2024

HLBMarketingArticle

As we enter 2024, the Mergers and Acquisitions (M&A) landscape is on the cusp of change, driven by transformative trends that present strategic opportunities.  

Agriculture and Right-to-Repair legislation

HLBMarketingArticle

Politicians like to stand on the consumer’s side when it comes to purchases and associated performance, which has led to several new “right-to-repair” laws and proposals in recent times. What are some leading right-to-repair developments, and how in particular could they impact agricultural stakeholders?

AI trends to watch in 2024

HLBMarketingArticle

2023 saw the meteoric rise of generative artificial intelligence (AI) — the novel technology used to create new content and ideas. We identify the top trends shaping the landscape of artificial intelligence in 2024; from groundbreaking algorithm advancements to key ethical considerations, explore the key factors expected to drive AI next year.