This factsheet provides an overview of the Climate-related Financial Disclosure Regulations 2022. The Regulations apply to UK companies and LLPs that report under both UK GAAP and IFRS.

This updated factsheet outlines the hedge accounting requirements of IFRS 9 Financial Instruments, comparing them with those of IAS 39. It also contains practical tips to help with implementation.

This factsheet provides practical guidance for UK directors on the determination of distributable profits and the risks of unlawful distributions.

This factsheet considers simplifications available to small entities and the criteria to be met. Updated November 2022.

This guide sets out the areas of reporting that may require more attention than in previous years. It also considers the impact of an uncertain economic environment on the accounts.

As inflation increases after a sustained period of low inflation, companies are now having to consider the impact high inflation has on their financial reporting and related uncertainties.

Factors to consider when doing a going concern assessment and the practical implications for financial reporting.

Eddy James talks to Danielle Stewart OBE, partner and Head of Financial Reporting at RSM, about proposed amendments to UK GAAP.

Lucy Dilley sets out the characteristics of a high-quality annual report and accounts.