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
How high inflation impacts accounting
- Article
- 05 Dec 2022
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.
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.
Latest news and insights
First international charity finance standard ushers in new era of transparency
- Article
- 12 Nov 2025
INPAS, the world’s first comprehensive international financial reporting standard for non-profits, is expected to aid transparency, improve credibility, and remove grant reporting burdens.
Baron Henry Benson: architect of International Accounting Standards
- Article
- 10 Nov 2025
To mark this year’s Armistice Day, we remember the achievements of Baron Henry Alexander Benson, who was a major influence in British and international accountancy.
How are stablecoins taxed?
- Article
- 07 Nov 2025
Stablecoins are being considered as an increasingly popular use case for cryptoassets. But how does tax and accounting apply to them? Dion Seymour, Crypto and Digital Asset Technical Director and Ben Lee, Partner at Andersen in the UK, explain.
Charities and LLP SORPs announced: what’s changed?
- Article
- 06 Nov 2025
Key changes to the Charities SORP include a three-tier reporting regime with increased disclosure and presentation requirements for larger charities. Changes to lease accounting and income recognition will present the greatest challenges.
Applying the building blocks of ethical culture
- Article
- 04 Nov 2025
From whistleblowing and governance to equity, diversity and inclusion (EDI) and the use of AI, Global Ethics Day speakers unveiled a host of ideas for building and upholding strong organisational ethics.
Influencing policy to support you: October 2025
- Article
- 30 Oct 2025
This month, ICAEW submitted representations for the upcoming Autumn Budget and on the draft Finance Bill on reforming inheritance tax and the role of tax agents.
FRC thematic reviews: IFRS 2 Share-based Payment and investment companies
- Article
- 28 Oct 2025
The Financial Reporting Council has shared two reviews focused on improving the quality of corporate reporting looking at: IFRS 2 Share-based Payment and investment companies’ annual reports. Find out the key takeaways.
Directors’ reports to be scrapped and more companies to be exempt from strategic reports
- Article
- 27 Oct 2025
In a package of reforms aimed at reducing bureaucracy and supporting businesses growth, the UK government has announced plans to remove the requirement for companies to prepare a directors’ report as part of their annual report and accounts.
