Our guidance outlines who is responsible for ensuring that the going concern basis is appropriate, offers practical advice on how to make this assessment, and explains the implications for the accounts.
Displaying 1-10 of 14 results
Exclusive
A closer look at the changes to UK GAAP affecting small entities
- Article
- 29 Sep 2026
- Danielle Tulett, Financial Reporting and Technical Senior Manager, Operations Risk and Compliance, Cooper Parry
Small entities reporting under Section 1A of FRS 102 face several new requirements following the Periodic Review 2024 amendments. Beyond the accounting changes for revenue and leases, we take a closer look at the revised disclosure requirements.
Exclusive
Sample UK large company financial statements
- eBook chapter
- 31 Jul 2026
Sample large-sized company financial statements based on the requirements of the Companies Act 2006 and FRS 102.
Exclusive
The concepts and pervasive principles
- eBook chapter
- 05 Jun 2026
- Steve Collings
Chapter providing guidance for unlisted companies on the qualitative characteristics of financial statements and how items are classified among assets, liabilities, income, expenses and equity, as dealt with in FRS 102, Section 2.
Exclusive
Events after the end of the reporting period
- eBook chapter
- 05 Jun 2026
- Steve Collings
A chapter providing practical guidance on events after the end of the reporting period for financial statements under UK GAAP.
Exclusive
Events after the end of the reporting period
- eBook chapter
- 30 Mar 2026
- Steve Collings
A chapter on events after the reporting period within the small companies' financial reporting framework and the micro-entities legislation, written by a specialist on small company reporting issues.
Exclusive
Illustrative auditor’s report (small entity reporting under UK and Ireland GAAP with material going concern uncertainties)
- eBook chapter
- 11 Sep 2025
- Steve Collings
A pro forma auditor’s report for a small entity reporting under UK and Ireland GAAP, with material going concern uncertainties. It demonstrates the use of a ‘Material Uncertainty Related to Going Concern’ paragraph, in line with the requirements of ISA (UK) 570.
Exclusive
Events after the end of the reporting period
- eBook chapter
- 11 Sep 2025
- Steve Collings
Chapter on events after the end of the reporting period in a guide to all aspects of UK auditing standards and UK GAAP accounting standards.
Exclusive
FRS 102 amendments – section 1A
- Helpsheets and support
- 31 Jan 2025
- Technical Advisory Services
Helpsheet explaining the Periodic Review 2024 amendments to FRS 102 Section 1A, effective from January 2026. Key changes to FRS 102 Section 1A include expanded related party disclosures and consequential amendments to reflect changes to lease accounting, revenue recognition, share-based payments and taxation.
Striking off a company - accounting, auditing and other considerations
- Helpsheets and support
- 08 Dec 2023
- Technical Advisory Services
Technical helpsheet issued to help ICAEW members consider the options and impacts of striking off a company in terms of accounting, audit and other considerations.
Exclusive
Going concern considerations - a guide for IFRS reporters
- Helpsheets and support
- 06 Sep 2022
- Corporate Reporting Faculty
This guide summarises management’s responsibilities for assessing going concern and the associated practical implications for financial reporting under IFRS.
Displaying 1-10 of 14 results
Join the Corporate Reporting Faculty
Our online content helps you stay up-to-date and meet your continuing professional development needs. By joining the faculty, you will receive our monthly bulletin highlighting current corporate reporting issues and our latest resources. Networking opportunities will enhance your career and contributing to our policy work will support the profession. Membership is open to all.
