Corporate reporting

2026 Briefing: Topical issues for small and micro entities accounts

Specifically aimed at the preparation of accounts under Section 1A Small Entities of FRS 102 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime, this webinar covers topical issues relevant to the 2025/26 reporting season and beyond.

UKEB sets out approach for estimating capital market effects of new IFRS Accounting Standards

Find out how UKEB’s proposed approach generates stronger evidence on the economic effects of adopting new IFRS Accounting Standards, helping to inform and strengthen future endorsement decisions.

IFRS 18: Insights and emerging challenges

This session recaps the key requirements of IFRS 18, including the categorisation of income and expenses, new subtotals in the statement of profit or loss, the requirements for Management Performance Measures (MPMs) and expectations around aggregation and disaggregation. Building on this foundation, the webinar then explores the practical issues that are emerging as entities start to consider how the new requirements may apply to their particular facts and circumstances.

UK SRS: A new chapter for UK sustainability reporting

With the government’s release of the first two UK Sustainability Reporting Standards, organisations can now choose to voluntarily adopt a dedicated UK sustainability reporting framework. Kate Beeston, Technical Manager within the ICAEW’s Corporate Reporting Faculty, examines the new standards and considers what they could mean for companies across the UK.

Inside the SORP-making process

As a result of developments including the Periodic Review 2024 amendments to FRS 102, a range of changes to sector-specific SORPs have also been made. Alison Bonathan, Corporate Reporting Faculty Technical Manager, takes a closer look at the often-misunderstood SORP-making process.

FRS 102 changes: are you ready for the corporation tax impact?

With the Periodic Review 2024 amendments to FRS 102 now effective, Laura Hay, Tax Manager at Johnston Carmichael, outlines the key corporation tax implications that entities need to be aware of.

UK SRS S1 and UK SRS S2: Getting Started

Get practical guidance on implementing the UK Sustainability Reporting Standards (UK SRS S1 and UK SRS S2) following their publication. This webinar will help you understand the context, voluntary application and transition reliefs available, with insights from experts and Q&A.

Accounts filing changes hit pause

Companies House has confirmed that changes to filing requirements will not be taking effect from 1 April 2027 and that companies will receive at least 21 months’ notice to prepare. Sally Baker, ICAEW’s Head of Corporate Reporting Strategy, brings you up to speed with implementation of the Economic Crime and Corporate Transparency Act 2023.

Impairment of assets: common pitfalls and tips for preparers

Consistently identified as one of the top issues by the FRC, impairment of assets remains a hot topic for the 2025/26 reporting season. Aimed at preparers applying either IFRS Accounting Standards or FRS 102, this webinar offers expert insight into accounting for impairment in today’s environment of uncertainty.

Introducing the Modernisation of Corporate Reporting

With the UK government announcing its focus on streamlining and modernising corporate reporting, Sally Baker, ICAEW’s Head of Corporate Reporting Strategy, sets out its plans, clarifying what happened to the non-financial reporting review and explaining how ICAEW members’ views will influence changes.

Nature-related reporting: the next big chapter in the global baseline

Toby Roxburgh, ICAEW’s Sustainability Manager for Nature & Biodiversity, explores the growing investor demand for high‑quality nature‑related information and how this has led the ISSB to begin nature-related standard-setting on biodiversity and ecosystems in response.

Climate transparency in financial reporting

Justin Bazalgette, Senior Engager for EOS at Federated Hermes Limited, explains investors are demanding greater transparency on how climate commitments shape corporate financial statements. With new global reporting standards raising the bar, companies and auditors face mounting pressure to show how climate risks are factored into valuations – or risk losing investor trust.

Changes to UK GAAP: initial application

Expert speakers focus the initial application of the new requirements introduced by the 2024 Periodic Review amendments to UK GAAP. Covering changes to revenue recognition, lease accounting, and other key areas, this webinar is designed to help preparers, advisors, and auditors understand how to apply these updates from day one.

Preparing for the 2025/26 reporting season

This webinar looks at hot topics for preparers ahead of the 2025/26 reporting season, including areas identified in the FRC’s Annual Review of Corporate Reporting 2024/25. Tips on how to achieve high quality reports are also provided.

UKEB invites engagement on the draft endorsement assessment of IFRS 19

Stakeholders are invited to submit comments on the [Draft] Endorsement Criteria Assessment ([Draft] ECA) of IFRS 19 Subsidiaries without Public Accountability: Disclosures, published on 28 November 2025.

2025 Briefing: Non-financial reporting

Expert speakers cover current issues impacting reporting in the front-half of annual reports and accounts, as well as considering the future of non-financial reporting landscape.

ICAEW’s take on the draft UK Sustainability Reporting Standards

Georgina Chalk, Technical Manager in ICAEW’s Corporate Reporting Faculty, takes a closer look at ICAEW’s responses to the UK Government’s three recent sustainability-related consultations, focusing on the draft UK Sustainability Reporting Standards consultation.

Accounting for environmental agreements

As environmental obligations reshape land use and development, new corporate reporting challenges are emerging. Kate Hardy, Director at Albert Goodman, examines the key accounting principles relevant to biodiversity and nutrient neutrality agreements.

What makes good sustainability reporting

Drawing on insights from the first wave of CSRD reporting, this webinar explores common challenges and emerging best practice when disclosing sustainability information, offering learnings that apply across reporting frameworks.

FRS 102 Leases - a deeper dive

Building on the basics, this webinar provides technical insight into upcoming changes to lessee accounting arising from the Periodic Review 2024. Using examples, it explores more complex and judgemental areas of the new requirements and provides practical tips to prepare.

The future of accountancy is here

ICAEW’s Next Generation ACA has a sharper focus on sustainability, ethics and technology – preparing future Chartered Accountants to lead with confidence. Shaun Robertson, ICAEW’s Director, Education and Qualifications, explains.

Developing a UK sustainability reporting and assurance framework

The government recently held three consultations aimed at shaping the future of sustainability reporting and assurance in the UK. With the comment period now closed, this article outlines the scope and focus of each consultation and what may come next.

Cash flow statements: the direct or indirect method?

As the International Accounting Standards Board embarks on a review of its cash flow statement accounting standard, accounting historian Professor Stephen A Zeff FCA (Honorary), Rice University, US, explores the use of the direct and indirect methods under different frameworks.

UK GAAP update 2025

Focusing on FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, this webinar covers topical issues relevant to the preparation of financial statements with 2025 year-ends.

UKEB seeks stakeholder engagement on the draft endorsement assessment of IFRS 18

Stakeholders are invited to submit comments on the [Draft] Endorsement Criteria Assessment of IFRS 18 Presentation and Disclosure in Financial Statements published on 9 July 2025.

UK GAAP changes in focus at ICAEW Corporate Reporting conference

Experts at this year’s ICAEW Corporate Reporting Conference explored a host of changes to revenue recognition, leasing and other accounting areas. Here are some of the highlights.

What’s changed in lease accounting?

FRS 102 reporters will need to record their most significant leases on the balance sheet. This video outlines what questions need to be answered when assessing whether a contract is, or contains, a lease.

Accounting consequences for new packaging waste disposal fees

Steven Brice explores the impact of disposal fees on packaging producers following the introduction of Producer Responsibility Obligations legislation.

IFRS update 2025

Covering the latest topical issues for IFRS reporters, this webinar provides an update on recent developments in IFRS Accounting Standards to help you prepare for the 2025 reporting season. It also outlines key findings from recent FRC thematic reviews.

Small and micro entities: topical reporting issues

Specifically aimed at preparation of accounts under Section 1A Small Entities of FRS 102, and FRS 105 for micro-entities, this webinar covers topical reporting issues relevant to late 2024 and early 2025 year-ends, along with an overview of upcoming accounting and regulatory developments.

Periodic review of UK GAAP – other amendments

Part of a series of webinars exploring amendment to UK GAAP, this webinar covers “other” amendments to UK GAAP introduced by the Periodic Review 2024 beyond the amendments to revenue and lease accounting.

Periodic Review 2024: the changes beyond revenue and leases

As accountants in business and practice prepare for the Periodic Review 2024 amendments to UK GAAP, it is important to remember that the changes aren’t just about revenue recognition and leases. Amy Trappe takes a look at the other changes affecting the financial statements.

Introducing the five-step revenue recognition model

The five-step model is a new approach for UK GAAP reporters to determine how and when to recognise revenue for contracts with customers. Our new video outlines the five steps you need to know.

Taking a simplified approach to sustainability reporting

Christiana Panayidou examines the recent EU Omnibus Simplification Package, aimed at addressing sustainability reporting compliance challenges and increasing EU competitiveness.

Integrated thinking and reporting: the path to long-term value creation

Jonathan Labrey, Chief Connectivity and Integrated Reporting Officer at the IFRS Foundation, discusses the benefits of integrated thinking and reporting, and how a company can present a holistic image of creating value over time through different ‘capitals’.

UK GAAP – a new revenue model

This webinar covers the upcoming changes to revenue recognition as part of the Periodic Review 2024 amendments to UK GAAP along with exploring implementation practical considerations and best practices.

FRS 102 Leases – the countdown to change

Hosted in partnership with IRIS Software Group, this webinar explores practical considerations for implementing upcoming lease accounting changes to FRS 102. As well as an overview of the new requirements, insights are provided on the use of automated technology to streamline compliance.

Building credibility and trust in sustainability reporting and disclosure

Collaboration is key when it comes to developing global sustainability reporting standards, says IAASB Chair Tom Seidenstein.

Companies House reform: navigating identity verification changes

Mike Miller, ICAEW’s Economic Crime Manager, outlines the major changes and intended timeline for implementation of Companies House identity verification for those setting up, running or controlling companies.

The future of accounting for intangibles

At a recent ICAEW event, senior figures from the IASB and UK Endorsement Board made a case for reforming the treatment of intangible assets – and invited members to contribute their ideas.

Preparing for the 2024/25 reporting season

This webinar looks at hot topics for preparers ahead of the 2024/25 reporting season, including areas identified in the FRC’s Annual Review of Corporate Reporting 2023/24. Tips on how to achieve high quality reports are also provided.

Why sustainability standard setting matters

As the world has woken up to the climate crisis, so a proliferation of sustainability reporting standards has emerged. In a recent report, ICAEW maintains that now is the time to take stock of what’s gone before and shape sustainability standard setting so that it can achieve its stated purpose.

A framework for successful sustainability standard setting

As new standards are introduced to help businesses quantify their impact on people and the planet, the more vital it becomes that all standard-setters build from a consistent base, says Jeremy Nicholls, a contributor to ICAEW’s thought leadership report, ‘Shaping sustainability standard setting’.

Navigating the sustainability reporting standard setting landscape

Chris Nobes, a member of the steering group that oversaw the production of the ICAEW thought leadership report, ‘Shaping sustainability standard setting’, guides stakeholders through this complex area.

Narrative Reporting Update

This webinar explores developments in narrative reporting, including sustainability-related disclosures, and considers the drive for connectivity across the annual report and accounts as a whole. Topics covered include the Non-Financial and Sustainability Information statement and climate transition plan disclosures.

Introducing IFRS 18: the new standard on presentation and disclosure in financial statements

This webinar provides an overview of the main requirements in the new standard IFRS 18 Presentation and Disclosure in Financial Statements. It focuses on the new requirements introduced by IFRS 18.

UK GAAP changes: prepare for implementation

Watch experts in practice and speakers from the Financial Reporting Council discuss the key changes to FRS 102 and FRS 105 at the Corporate Reporting Faculty’s recent event. Plus tips on how to prepare for new revenue and lease accounting requirements.

Top-down approach to rate regulation

Seema Jamil-O’Neill from the UK Endorsement Board provides historical context behind the IASB’s proposals to address problems in the rate-regulated sector, the impact on UK entities and how an alternative approach could be developed.

The scoop on connecting sustainability and finance: corporate reporting and disclosure

Aimed at enabling organisations make the transformative changes needed to create the link between sustainability and financial information, transformation expert David Wray has co-authored a new publication for ICAEW.

Companies House reform: accounts and filing aspects

This webinar offers an opportunity to hear from Companies House on changes to UK company law. As well as providing a broad overview of the Economic Crime and Corporate Transparency Act, the webinar focuses on accounts reform aspects, including changes to filing requirements.