AREA OF FOCUS
AREA OF FOCUS
Reporting Transformation.
Reporting Transformation.
Structured. Focused.
Structured. Focused.
New reporting requirements - whether mandatory or voluntary - and significant changes in an organisation's reporting landscape demand more than technical answers. BARNS supports organisations through the full journey: from initial assessment to implementation and stakeholder communication.
New reporting requirements - whether mandatory or voluntary - and significant changes in an organisation's reporting landscape demand more than technical answers. BARNS supports organisations through the full journey: from initial assessment to implementation and stakeholder communication.
TYPICAL SITUATIONS
TYPICAL SITUATIONS
You're facing a new requirement - and the complexity is real
You're facing a new requirement - and the complexity is real
Organisations reach out at different stages. These are the situations we most commenly encounter.
Organisations reach out at different stages. These are the situations we most commenly encounter.
MANDATORY REQUIREMENT
MANDATORY REQUIREMENT
IFRS 18 is coming - where do we start?
IFRS 18 is coming - where do we start?
The standard applies and the first reporting date is approaching. You need to understand the impact, align the organisation and deliver a compliant result.
The standard applies and the first reporting date is approaching. You need to understand the impact, align the organisation and deliver a compliant result.
Explore more →
Explore more →
SUSTAINABILITY REPORTING
SUSTAINABILITY REPORTING
We need to report under CSRD - but don't know what that means for us.
We need to report under CSRD - but don't know what that means for us.
The directive applies and the scope, data requirements and governance implications are still unclear. You need to structure before you can act.
The directive applies and the scope, data requirements and governance implications are still unclear. You need to structure before you can act.
Explore more →
Explore more →
MID-PROJECT CHALLENGE
MID-PROJECT CHALLENGE
We started the project - but have lost track of priorities and ownership.
We started the project - but have lost track of priorities and ownership.
An implementation is underway but technical questions, stakeholder alignment and decisions are piling up without clear resolution.
An implementation is underway but technical questions, stakeholder alignment and decisions are piling up without clear resolution.
VOLUNTARY REPORTING
VOLUNTARY REPORTING
We want to report voluntarily — but need a pragmatic, proportionate approach.
We want to report voluntarily — but need a pragmatic, proportionate approach.
Whether VSME, ISSB or a stakeholder-driven framework: you've decided to take on reporting, but need clarity on scope, effort and the right structure.
Whether VSME, ISSB or a stakeholder-driven framework: you've decided to take on reporting, but need clarity on scope, effort and the right structure.
Explore more →
Explore more →
A TYPICAL PROJECT JOURNEY
A TYPICAL PROJECT JOURNEY
How a reporting transformation project unfolds
How a reporting transformation project unfolds
Every situation is different — but most projects follow a recognisable arc. The depth and focus of each phase depends on the specific standard, organisation and starting point.
Every situation is different — but most projects follow a recognisable arc. The depth and focus of each phase depends on the specific standard, organisation and starting point.
1
Requirement & initial impact assessment
2
Detailed technical assessment & addressing gaps
3
Reporting framework design
4
Implementation & coordination
5
Training & knowledge transfer
6
Dry-run & validation
7
First time reporting & audit readiness
Requirement & initial impact assessment
Understanding the new reporting requirements and translating them into an initial impact assessment. Reviewing the current reporting landscape, identifying key stakeholders and establishing the basis for the transformation ahead.
Requirements review
Initial impact analysis
Project scoping
1
Requirement & initial impact assessment
2
Detailed technical assessment & addressing gaps
3
Reporting framework design
4
Implementation & coordination
5
Training & knowledge transfer
6
Dry-run & validation
7
First time reporting & audit readiness
The auditor's perspective – built in from the start:
Led by a licensed Wirtschaftsprüfer (German Public Auditor / CPA equivalent), BARNS understands not only how new reporting requirements are implemented, but also how they may later be challenged in an assurance context.
The auditor's perspective – built in from the start:
Led by a licensed Wirtschaftsprüfer (German Public Auditor / CPA equivalent), BARNS understands not only how new reporting requirements are implemented, but also how they may later be challenged in an assurance context.
WHERE BARNS CAN HELP
WHERE BARNS CAN HELP
Areas of support
Areas of support
Reporting transformation spans two different domain. Select a focus area to explore the specific topics BARNS supports.
Reporting transformation spans two different domain. Select a focus area to explore the specific topics BARNS supports.
Financial reporting
Non-financial reporting
IFRS 18 - Presentation and disclosues in financial statements
New presentation and disclosure requirements for the income statement - effective 2027, with comparatives required from 2026. The window to act is now.
Support from initial impact assessment through implementation – including classification of income and expenses, management performance measures, presentation and disclosure requirements, reporting structures and first-time reporting.
IFRS 16 - Leases
Lease accounting remains a recurring area of complexity, particularly where new contracts, portfolio changes or reporting requirements require reassessment.
Support across impact assessments, contract reviews and implementation projects. From portfolio approaches and practical expedients to disclosures, accounting policies and technical integration into reporting processes and supporting tools.
New and amended IFRS and HGB requirements
Accounting requirements continue to evolve, requiring organisations to assess implications for reporting, accounting policies and internal processes well before first-time application.
Support from initial impact assessment through implementation – including technical accounting analysis, reporting implications, accounting policy decisions, process adjustments and first-time application.
Financial reporting
Non-financial reporting
IFRS 18 - Presentation and disclosues in financial statements
New presentation and disclosure requirements for the income statement - effective 2027, with comparatives required from 2026. The window to act is now.
Support from initial impact assessment through implementation – including classification of income and expenses, management performance measures, presentation and disclosure requirements, reporting structures and first-time reporting.
IFRS 16 - Leases
Lease accounting remains a recurring area of complexity, particularly where new contracts, portfolio changes or reporting requirements require reassessment.
Support across impact assessments, contract reviews and implementation projects. From portfolio approaches and practical expedients to disclosures, accounting policies and technical integration into reporting processes and supporting tools.
New and amended IFRS and HGB requirements
Accounting requirements continue to evolve, requiring organisations to assess implications for reporting, accounting policies and internal processes well before first-time application.
Support from initial impact assessment through implementation – including technical accounting analysis, reporting implications, accounting policy decisions, process adjustments and first-time application.
Financial reporting
Non-financial reporting
IFRS 18 - Presentation and disclosues in financial statements
New presentation and disclosure requirements for the income statement - effective 2027, with comparatives required from 2026. The window to act is now.
Support from initial impact assessment through implementation – including classification of income and expenses, management performance measures, presentation and disclosure requirements, reporting structures and first-time reporting.
IFRS 16 - Leases
Lease accounting remains a recurring area of complexity, particularly where new contracts, portfolio changes or reporting requirements require reassessment.
Support across impact assessments, contract reviews and implementation projects. From portfolio approaches and practical expedients to disclosures, accounting policies and technical integration into reporting processes and supporting tools.
New and amended IFRS and HGB requirements
Accounting requirements continue to evolve, requiring organisations to assess implications for reporting, accounting policies and internal processes well before first-time application.
Support from initial impact assessment through implementation – including technical accounting analysis, reporting implications, accounting policy decisions, process adjustments and first-time application.
OUTCOMES
OUTCOMES
What organisations gain
What organisations gain
Clarity on scope and impact
Clarity on scope and impact
A clear understanding of what the new requirements mean for the organisation — before committing significant resources to implementation.
A clear understanding of what the new requirements mean for the organisation — before committing significant resources to implementation.
Aligned stakeholders
Aligned stakeholders
Finance, management and other key stakeholders share a common understanding of the transformation, its implications and their respective responsibilities.
Finance, management and other key stakeholders share a common understanding of the transformation, its implications and their respective responsibilities.
Reduced project complexity
Reduced project complexity
A structured transformation with clear priorities, ownership and manageable workstreams instead of an overwhelming change programme.
A structured transformation with clear priorities, ownership and manageable workstreams instead of an overwhelming change programme.
Audit-ready reporting
Audit-ready reporting
Reporting, documentation and technical positions prepared with future assurance and auditor discussions in mind.
Reporting, documentation and technical positions prepared with future assurance and auditor discussions in mind.
Structured first reporting
Structured first reporting
Supporting a smoother first reporting cycle built on tested processes, documented decisions and a technically sound reporting approach.
Supporting a smoother first reporting cycle built on tested processes, documented decisions and a technically sound reporting approach.
Long-term capability
Long-term capability
Knowledge, reporting structures and documentation remain within the organisation — enabling teams to operate independently long after the project is completed.
Knowledge, reporting structures and documentation remain within the organisation — enabling teams to operate independently long after the project is completed.
FAQ
FAQ
Common questions
Common questions
At what point should we bring in external support?
How does working with BARNS relate to our existing auditor?
Do you support the full project or only specific phases?
How long does a reporting transformation typically take?
We already have a project running — can BARNS still help?
Does BARNS implement ERP systems or reporting tools?
Let's discuss your situation.
Let's discuss your situation.
Every organisation faces different reporting, accounting and transformation challenges. We would be happy to discuss how BARNS can support your specific circumstances.
Every organisation faces different reporting, accounting and transformation challenges. We would be happy to discuss how BARNS can support your specific circumstances.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.
Advisory for reporting, accounting and transformation.
© 2026 BARNS GmbH Wirtschaftsprüfungsgesellschaft. All rights reserved.