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Corporate reporting practice

Corporate reporting should provide relevant and useful information to investors and other stakeholders. Find guidance, support and examples of best practice to help you develop better annual reports.

What's on this page?

  • Guidance and support from ICAEW
  • Guides
  • Historical resources
  • Online articles
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com

T  +44 (0)20 7920 8620

ICAEW guidance and support

Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.

Guides and publications

Corporate Reporting Review 
The FRC reviews directors' reports and accounts of public and large private companies to ensure compliance. Its annual activity reports and thematic reviews provide a summary of key issues that emerge from each review and identify common areas of challenge alongside case studies.

The impact of Brexit on corporate reporting: Considerations for preparers and audit committees
Briefing from EY, publishing in July 2017, discussing key requirements for companies preparing interim financial statements or Annual Reports and Accounts. It looks at financial reporting considerations in interim and annual financial statements, and considerations for narrative reports.

Governance in focus: The risks and opportunities of Brexit – survey of FTSE 100
Research report produced by Deloitte in July 2017 examining how companies reported on Brexit in their annual reports. It looks at whether risks are disclosed clearly, how companies can mitigate those risks, and whether any Brexit opportunities are identified.

Annual report insights 2017 
Deloitte survey of 100 listed UK company annual reports. The annual survey gives analysis of trends and offers tools to help preparers improve the structure and content of their reports. The 2016 reportis also available.

Annual reporting in 2016/17: broad perspective, clear focus
Fourth edition of EY's annual review of FTSE 350 annual reports and accounts. The previous editions are also available - Annual reporting in 2015, Annual reporting in 2014.

KPMG survey of business reporting
Second edition of KPMG's regular survey, published in April 2016. The survey analyses 270 global listed companies' reports, highlighting weaknesses and good practices, and focuses on how to communicate business strategy and performance. The first edition (published in June 2014) is also available.

Principles for effective business reporting processes 
International Good Practice Guidance from IFAC introducing 11 key principles and practical guidance for evaluating and improving reporting processes within business.

Clear and Concise 
Initiative created by the UK FRC to promote good communication in corporate reporting. Practical guides and case studies from the project include:

Historical resources

The Corporate Report
An important discussion paper submitted to ICAEW's Accounting Standards Steering Committee in 1975. This page has the full text of the paper and information on related documentation.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Articles and books in the Library collection

We can provide copies of company reports through the FAME database. Contact the enquiry team by phone on +44 (0)20 7920 8620 or by email at library@icaew.com for more information.

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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