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Financial reporting

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

IFRS

Latest information and practical resources on International Financial Reporting Standards.

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IFRS

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

IFRS factsheets

Practical online guidance written exclusively for faculty members by experts.

eIFRS

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

Standards tracker

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

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.

Webinars and recordings

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

Publications and eBooks

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

IFRS 16: putting theory into practice

Welcome to our new hub containing a suite of resources covering IFRS 16, which sets out the principles that both lessees and lessors apply to provide relevant information about leases. This hub contains a range of articles and extracts from various sources, including a new IFRS 16 Leases report published by the Financial Reporting Faculty exploring the IASB's new leases standard.

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 GAAP

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

UK standards tracker

Outlines of UK accounting standards, recent changes and effective dates.

UK GAAP factsheets

Practical online guidance written exclusively for faculty members by experts.

Mandatory dates

Identify which new standards and amendments apply to different time periods.

Publications and ebooks

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

Articles

General material on the New UK GAAP

New UK GAAP

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.

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Companies Act

Access articles on the UK Companies Act.

Other factsheets

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

Narrative reporting 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.

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.

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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.

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.

Corporate membership

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

Financial Reporting Faculty

Guiding quality and efficiency in an increasingly complex business environment. Get one step ahead with our Financial Reporting Faculty. Join today.