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
How a CEO’s pay package influences corporate culture
- Article
- 15 Apr 2025
The composition of a CEO’s pay deal can have a direct effect on how a company behaves. Aligning remuneration with corporate operations is key.
Finance and sustainability: applying the materiality principle for accountants
- Article
- 11 Apr 2025
In part two of their article, David Wray and Marie-Josée Privyk look at how accounting professionals can apply the materiality principle to produce general purpose financial reports that include both financial and sustainability-related information.
Applying the materiality of information principle
- Article
- 09 Apr 2025
In part one of a two-part article on how accountants should navigate the application of the materiality principle to produce financial reports including both financial and sustainability-related information, David Wray and Marie-Josée Privyk unpack the different scope of materiality for sustainability-related information.
EU Parliament votes through CSRD and CSDDD delay
- Article
- 04 Apr 2025
The vote confirms the postponement of the Corporate Sustainability Reporting Directive and the Corporate Sustainability Due Diligence Directive by two years and one year respectively.
ICAEW publishes 2025 update to Code of Ethics
- Article
- 10 Apr 2025
Changes to ICAEW’s Code of Ethics will become effective from 1 July 2025. Members, firms and students have three months to prepare, including updates relating to professional behaviour; role and mindset; and technology.
Quality of large company cyber disclosures lacking, study finds
- Article
- 28 Mar 2025
Research highlights concerns about the fine line between quality reporting on cyber threats and placing information in the public domain that could be used as the basis of a cyber attack.
FRC updates resources to reflect reporting threshold changes
- Article
- 26 Mar 2025
The Financial Reporting Council has updated relevant documents on UK reporting thresholds ahead of the changes that come into effect from 6 April.
Helping you prepare for major changes to UK GAAP
- Article
- 25 Mar 2025
The upcoming changes to UK GAAP, effective from 2026, are the most significant in a decade. ICAEW has a range of resources to help practitioners prepare, including guidance, webinars and a chance to hear directly from the standard setter at our Corporate Reporting Conference.
