Corporate Reporting Faculty highlights
Exclusive
IFRS 17 Insurance Contracts for non-insurers – do you have contracts that fall within its scope?
- Helpsheets and support
- 20 Feb 2023
This guide helps non-insurers determine whether, and to what extent, they may be affected by the standard.
Exclusive
Planning for the 2022/23 reporting season
- Helpsheets and support
- 08 Dec 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.
Exclusive
Going concern considerations – a guide for FRS 102 preparers
- Helpsheets and support
- 06 Sep 2022
Factors to consider when doing a going concern assessment and the practical implications for financial reporting.
Exclusive
Going concern considerations – a guide for FRS 105 preparers
- Helpsheets and support
- 06 Sep 2022
Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.
Exclusive
Going concern considerations - a guide for IFRS reporters
- Helpsheets and support
- 06 Sep 2022
This guide summarises management’s responsibilities for assessing going concern and the associated practical implications for financial reporting under IFRS.
Improvement needed on discount rates disclosures, FRC warns
- Article
- 16 Jun 2022
The regulator’s latest thematic review identifies common challenges in the reporting of discount rates based on analysis of annual reports.
Exclusive
Financial instruments: FRS 102 factsheet
- Helpsheets and support
- 03 Jan 2023
- PDF (500kb)
Summarising the requirements of FRS 102 for basic and other financial instruments, this factsheet includes practical tips and illustrative examples.
Exclusive
IFRS 9 Financial Instruments - hedge accounting
- Helpsheets and support
- 09 Jan 2023
- PDF (466kb)
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.
Latest news and insights
FRC issues amendments to FRS 102 and FRS 105
- Article
- 02 Mar 2026
Revisions to FRS 102 have been published that are relevant to preparers that choose to adapt the formats of the financial statements, alongside clarifications to the Periodic Review 2024 amendments relevant to all UK GAAP preparers.
Chart of the week: student loans
- Article
- 27 Feb 2026
Our chart this week looks at how the Department for Education has impaired 40% of the value of its student loans outstanding as at 31 March 2025.
Government publishes UK Sustainability Reporting Standards
- Article
- 26 Feb 2026
On 25 February 2026, the Department for Business and Trade published UK Sustainability Reporting Standards (UK SRS), which represents a key development in the evolution of UK corporate reporting.
2026: four trends currently reshaping financial services
- Article
- 25 Feb 2026
From fragmentation of regulation to the challenges of emerging technology, Polly Tsang, Senior Financial Services Regulatory Manager at ICAEW shares the biggest trends in financial services this year.
2026: What’s next for regulatory reform?
- Article
- 24 Feb 2026
Although the government chose to scrap the Audit Reform Bill, there is still change on the agenda, explains Sophie Wales, Director of Regulatory Policy at ICAEW.
How has the CFO role evolved? Have your say
- Article
- 12 Feb 2026
The International Ethics Standards Board for Accountants (IESBA) has launched two extended global stakeholder surveys aimed at CFOs and equivalent senior finance leaders.
Sustainability disclosures by listed companies set to evolve
- Article
- 09 Feb 2026
The Financial Conduct Authority is consulting on replacing the current climate disclosure rules for listed companies with requirements to report against UK Sustainability Reporting Standards.
Influencing policy to support you: January 2026
- Article
- 29 Jan 2026
At the start of 2026, ICAEW has been working with policymakers to find solutions to the potential impact of the Finance Bill on tax advisers, sharing the latest results of the business confidence monitor and informing debate on the Pension Schemes Bill.
