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Financial reporting

View articles, standards trackers and other resources, and find out more about the ICAEW Financial Reporting Faculty.

IFRS

The latest information and practical resources on International Financial Reporting Standards.

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IFRS

Access to a wide range of online resources on IFRS.

eIFRS

Full access to the IASB's eIFRS resource available to Financial Reporting Faculty members.

Factsheets

Practical online guidance written exclusively for faculty members by experts.

Standards tracker

Check which version of the standard applies to your timeframe, with direct links to eIFRS.

Publications and eBooks

Access a selection of practical texts, many available for loan or download.

Mandatory dates

Identify which new IFRSs, IFRICs and amendments come into force for different time periods.

IFRS articles

A selection of articles on topical issues in IFRS selected from the faculty's journal.

IFRS consultations

Latest proposals for amending IFRSs and other financial reporting requirements.

Webinars and recordings

Access the recordings and download the slides from recent webinars on topical IFRS issues.

IFRS packages

Offers and discounts currently available for ICAEW IFRS learning packages, which will help you to understand and confidently meet international financial reporting requirements.

Reduced disclosures

Details of disclosure exemptions available to UK IFRS reporters in FRS 101.

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Reduced Disclosure Framework

FRS 101 Reduced Disclosure Framework sets out disclosure exemptions available to UK qualifying subsidiaries and parent companies which otherwise apply the recognition, measurement and disclosure requirements of EU-adopted IFRS. It was published on 22 November 2012 alongside FRS 100 Application of Financial Reporting Requirements which sets out a new financial reporting regime for the UK entities effective 1 January 2015.

UK GAAP

The latest information and practical resources on current and new UK GAAP.

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UK standards tracker

Details of recent changes to UK standards and when those changes come into effect. Links are then provided to electronic versions of the standards where possible.

UK GAAP factsheets

Practical online guidance written exclusively for faculty members by experts.

Mandatory dates

Identify which new FRSs and amendments to existing UK standards come into force for different time periods, linked to the ICAEW Financial Reporting Faculty’s standards tracker.

Publications and ebooks

Access to a selection of practical texts, many available for loan or download to Financial Reporting Faculty members.

UK GAAP consultations

Latest proposals for amending UK standards and other financial reporting requirements.

New UK GAAP

Resources for the new financial reporting framework in the UK, effective from 1 January 2015.

UK regulation

Information and practical resources on laws and regulations affecting UK company accounts.

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Companies Act

Access articles on the UK Companies Act.

Other UK regulation

Regulation of financial reporting is governed by the Financial Reporting Council (FRC).

Other factsheets

Practical assistance on issues arising from the requirements in the Companies Act 2006.

Publications and eBooks

Access to a selection of practical texts on narrative reporting, many available for loan or download to Financial Reporting Faculty members.

Thought leadership

Find out about the programme - Information for Better Markets.

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Information for Better Markets

Information for Better Markets is the ICAEW Financial Reporting Faculty’s thought leadership programme.

IFBM Reports

Information about published reports in the Information for Better Markets series, including PDFs of the reports.

IFBM webcasts

View webinars and webcasts of Information for Better Markets lectures and conferences.

About the faculty

Information on the Financial Reporting Faculty and services available to faculty members.

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Financial Reporting Faculty

All our resources are committed to providing members with practical help in today's complex world of financial reporting.

Governance

Committee and board members for the Financial Reporting Faculty.

Constitution

Constitution of ICAEW's Financial Reporting Faculty.

FRF annual review

Annual review for ICAEW's Financial Reporting Faculty.

Result of FRF AGM and elections

The annual general meeting of the Financial Reporting Faculty was held on 15 May 2014 at Chartered Accountants’ Hall.

Corporate membership

Join a highly-regarded community of professionals at the heart of the financial reporting debate.

Join the Financial Reporting Faculty

The Financial Reporting faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting