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
Code of Ethics: are non-compliance provisions working?
- Article
- 23 Apr 2026
The accountancy profession is invited to share its practical experience of Non-Compliance with Laws and Regulations (NOCLAR) and using the restructured Code of Ethics.
Why nature loss is now a business-critical risk
- Article
- 22 Apr 2026
Nature loss is contributing to heightened risks to the UK economy and national security. For finance professionals, it is a key driver shaping business risk, resilience and long-term value.
Get ready for 2026 update to ICAEW’s Code of Ethics
- Article
- 15 Apr 2026
ICAEW has published the latest update to its Code of Ethics, which includes new sections on tax planning and related services. Find out more about the changes and the relationship between the Code and Professional Conduct in Relation to Taxation.
FRC sets up SME forum for FRS 102 preparers
- Article
- 15 Apr 2026
The Financial Reporting Council’s new discussion forum will give SME stakeholders the opportunity to share their experiences of applying FRS 102 to corporate reports.
Supply chain fraud: how to spot the signs
- Article
- 10 Apr 2026
Supply chain fraud is quite common, and notoriously difficult to spot. Here are the steps you need to take to minimise the risks.
How can accountants use AI ethically?
- Article
- 07 Apr 2026
The Consultative Committee of Accountancy Bodies is issuing guidance, including a two-part podcast special, on the ethical use of AI.
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.
