Financial reporting watching brief 2020/21 and beyond (June 2021 update)

Debbie Paterson

16 June 2021


The June 2021 briefing identifies the key changes for 2020/21 and beyond which may affect NHS bodies’ annual report and accounts. This briefing highlights the most recent guidance on the preparation of the 2020/21 annual report and accounts, the application date for IFRS 16, the amended financial reporting standards and recent changes to NHS specific guidance.  

This briefing covers changes and developments in accounting standards, best practice in financial reporting and government reporting requirements.  It covers the current financial year but also looks ahead to identify changes which will affect the NHS in the future.  The briefing is produced for each accounting and standards committee meeting and is updated four times a year.

To view this briefing please ensure you are logged in to your membership account.
Financial reporting watching brief 2020/21 and beyond (June 2021 update)

June 2021 (PDF 372KB)

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