2 March 2021: With new listed company reports for 2020 being issued every day at this time of year, this is a good time to take stock of what those reports reveal about the pandemic’s impact.

24 February 2021: This month’s top technical stories on ICAEW Insights include updates on self assessment penalties, IR35 changes and a major change to the government’s Kickstart Scheme.

19 February 2021: David Missen, a member of ICAEW’s Farming and Rural Business Community, provides insights into recent developments in the sector, including the impact of COVID-19, as well as outlining some of the fundamentals of farming accounts.

18 February 2021: As lockdown continues, the issue of commercial rent concessions is certainly topical. Now the IASB is proposing an extension to the availability of the practical expedient issued last year that allows entities to account for rent concessions due to COVID-19 in a simpler way.

Factors to consider when preparing micro-entity accounts – updated for 2020 and early 2021 year ends.

Factors to consider when preparing financial statements – updated for 2020 and early 2021 year ends.

Hear about the COVID-19-related rent concessions amendments to FRS 102 and FRS 105.

In this guide the Financial Reporting Faculty looks at what is different about the current reporting season and where to focus your efforts.

Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.

This guide identifies some key areas to consider when preparing disclosures within the annual report and accounts.

A guide to the accounting implications of changes to contracts with customers as a result of the pandemic.

This short guide outlines the accounting implications of contract modifications to financial liabilities together with an illustrative example.

In this guide the Financial Reporting Faculty looks at what is different about the current reporting season and where to focus your efforts.

This hour long webinar looks at the accounting and financial reporting considerations for financial services firms under IFRS9 as a result of COVID-19.

18 June 2020: Amendments to IFRS 16 Leases to help lessees account for rent concessions as a result of the Coronavirus pandemic.

A short webcast, suitable for UK GAAP and IFRS reporters, outlining the accounting requirements for impairment of assets in the context of the pandemic.

Factors to consider to help determine whether events are adjusting or non-adjusting in the accounts.

The COVID-19 pandemic may place subsidiaries in financial difficulty, leading to a greater need for letters of support.

Valuable insights for those working in and with small and medium-sized and other non-public interest entities to help navigate a route to a resilient future.

Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.

Factors to consider when doing a going concern assessment and the practical implications for financial reporting.

How reverse stress testing can help entities enhance their going concern assessments and identify gaps in their risk assessment.

Why going concern is important for the accounts and how to make the assessment.

The Audit and Assurance Faculty have produced this two part guide for auditors, covering COVID-19 considerations for auditing going concern, and how to report when a material uncertainty relating to going concern exists.

Audit and Assurance Faculty steps for auditors

1 February 2021: The Financial Reporting Council and the Financial Conduct Authority have published updated guidance for companies and auditors to ensure high-quality financial information continues to flow to users to support decision-making.

10 December 2020: In a reporting season like no other, ICAEW’s Financial Reporting Faculty has published guidance on areas where preparers should pay particular attention.

3 December 2020: Annual reports provide an opportunity for companies to communicate how they have adapted to face the challenges of COVID.

This guide summarises the temporary measures introduced relating to filing requirements at Companies House to support companies during the COVID-19 pandemic.

29 June 2020: The National Audit Office (NAO) has issued guidance to help audit and risk committee members examine the impact of the COVID-19 outbreak on government organisations.

16 April 2020: The International Public Sector Accounting Standards Board (IPSASB) has issued a Q&A publication

14 April 2020: companies considering whether to pay a dividend during these turbulent times should take a range of factors into account, cautions ICAEW’s Head of Business Law Charles Worth.

30 March 2020: Keeping the market up to date with information is as important as ever, notwithstanding the extra time given to publish audited financial statements.