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Corporate reporting

View a range of practical resources on UK GAAP, IFRS, UK regulation for company accounts and non-financial reporting. Plus find out more about the ICAEW Corporate Reporting Faculty.

Core themes

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Generally Accepted Accounting Practice in the UK (UK GAAP) is the body of accounting standards published by the UK’s Financial Reporting Council. Find summaries of the standards and practical resources.

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UK GAAP for small and micro-entities

Explore the eligibility criteria and options available to companies and other entities wishing to prepare and file their accounts in accordance with the small and micro-entity regimes.

Small and micro-entity reporting hub
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International Financial Reporting Standards (IFRSs) are accounting standards and interpretations published by the International Accounting Standards Board (IASB). Find summaries of the standards and practical resources.

IFRS hub
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UK regulation for company accounts

Find resources on company sizes, filing requirements, the content of the strategic report and directors’ report, and climate-related reporting.

UK regulation hub
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Non-financial reporting

The landscape for non-financial reporting is evolving at pace with further expected changes on the horizon. View a range of resources and guidance on current as well as future narrative reporting requirements.

Non-financial reporting hub
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Improving corporate reporting

Corporate reporting is continually evolving. Discover thought leadership containing insight and information on the challenges and opportunities that are emerging.

View hub

Topical issues

Periodic review of UK GAAP

  • Hub page
  • 21 Dec 2022
The Financial Reporting Council (FRC) has issued the 2024 periodic review amendments to UK GAAP, with an effective date for most changes of accounting periods beginning on or after 1 January 2026. Find out more about the changes and how entities might be affected.
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IFRS Sustainability Disclosure Standards

  • Helpsheets and support
  • 19 Oct 2021
  • Corporate Reporting Faculty
On this page, the Corporate Reporting Faculty provides an introduction to the work of the International Sustainability Standards Board (ISSB) and its IFRS Sustainability Disclosure Standards.
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