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Financial reporting

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


Latest information and practical resources on International Financial Reporting Standards.



Access to a wide range of online resources on International Financial Reporting Standards (IFRS).


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

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.


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



The body of accounting standards and other guidance published by the FRC.

Publications and ebooks

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


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

UK GAAP Webinar/event recordings

The Financial Reporting Faculty's webinars cover a range of updates on IFRS, UK GAAP and policy issues. If you missed the webinar you can still listen to the recording and download the slides. the new UK regime is effective for accounting periods beginning on or after 1 January 2015

UK regulation

Information on laws and regulations affecting UK company accounts.


Thought leadership

Find out about the programme - Information for Better Markets.


IFBM Reports

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

Helpsheets and support

Helpsheets and advice from the Technical Advisory Service for all ICAEW members.

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Financial reporting helpsheets

Helpsheets prepared by ICAEW Technical Advisory Service to assist you in your day-to-day work. We offer practical advice, respond to frequently asked questions and highlight the issues you may need to consider.

About the faculty

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


Report of Financial Reporting Faculty AGM 2017

The annual general meeting of the Financial Reporting Faculty was held on 25 May 2017, at 12.30pm, at the Institute of Chartered Accountants in England and Wales, Chartered Accountants’ Hall, Moorgate Place, London EC2R 6EA.