Corporate Reporting Faculty highlights
Exclusive
IFRS 17 Insurance Contracts for non-insurers – do you have contracts that fall within its scope?
- Helpsheets and support
- 20 Feb 2023
This guide helps non-insurers determine whether, and to what extent, they may be affected by the standard.
Exclusive
Planning for the 2022/23 reporting season
- Helpsheets and support
- 08 Dec 2022
This guide sets out the areas of reporting that may require more attention than in previous years. It also considers the impact of an uncertain economic environment on the accounts.
Exclusive
Going concern considerations – a guide for FRS 102 preparers
- Helpsheets and support
- 06 Sep 2022
Factors to consider when doing a going concern assessment and the practical implications for financial reporting.
Exclusive
Going concern considerations – a guide for FRS 105 preparers
- Helpsheets and support
- 06 Sep 2022
Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.
Exclusive
Going concern considerations - a guide for IFRS reporters
- Helpsheets and support
- 06 Sep 2022
This guide summarises management’s responsibilities for assessing going concern and the associated practical implications for financial reporting under IFRS.
Improvement needed on discount rates disclosures, FRC warns
- Article
- 16 Jun 2022
The regulator’s latest thematic review identifies common challenges in the reporting of discount rates based on analysis of annual reports.
Exclusive
Financial instruments: FRS 102 factsheet
- Helpsheets and support
- 03 Jan 2023
- PDF (500kb)
Summarising the requirements of FRS 102 for basic and other financial instruments, this factsheet includes practical tips and illustrative examples.
Exclusive
IFRS 9 Financial Instruments - hedge accounting
- Helpsheets and support
- 09 Jan 2023
- PDF (466kb)
This updated factsheet outlines the hedge accounting requirements of IFRS 9 Financial Instruments, comparing them with those of IAS 39. It also contains practical tips to help with implementation.
Latest news and insights
Sustainability disclosures by listed companies set to evolve
- Article
- 09 Feb 2026
The Financial Conduct Authority is consulting on replacing the current climate disclosure rules for listed companies with requirements to report against UK Sustainability Reporting Standards.
Influencing policy to support you: January 2026
- Article
- 29 Jan 2026
At the start of 2026, ICAEW has been working with policymakers to find solutions to the potential impact of the Finance Bill on tax advisers, sharing the latest results of the business confidence monitor and informing debate on the Pension Schemes Bill.
Companies House: presenter requirements delayed until November
- Article
- 26 Jan 2026
Companies House has postponed the deadline for presenters ID and registration measures from Spring until November 2026.
EU approves updated CSRD and CSDDD
- Article
- 09 Jan 2026
The European Parliament has approved a provisional agreement on the Omnibus I package, revising CSRD and CSDDD requirements.
2026: Changes to accounting standards and more
- Article
- 01 Jan 2026
Whether you prepare accounts under UK GAAP or IFRS Accounting Standards, 2026 will bring new standards that accountants in business and practice need to prepare for. Plus, the UK government will be conducting a holistic review of the entire annual report.
2026: Companies House and start of AML supervision changes
- Article
- 01 Jan 2026
AML supervision will shift to the FCA in 2026, and Companies House changes will continue, explains ICAEW's Economic Crime Manager Mike Miller.
2026: Sustainability reporting and assurance
- Article
- 01 Jan 2026
In 2026, accountants will play a critical role in preparing companies to disclose and assure sustainability information, says Ravi Abeywardana, Director of Sustainability Reporting and Assurance at ICAEW.
ISSB amends IFRS S2, and moves to biodiversity-related standard setting
- Article
- 19 Dec 2025
The International Sustainability Standards Board has made targeted amendments to disclosure requirements on greenhouse gas emissions following feedback and made the decision to start working on biodiversity, ecosystems and ecosystem services standards.
