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
FCA finalises UK SRS reporting rules
- Article
- 07 Oct 2026
Following a consultation period, the Financial Conduct Authority has finalised rules requiring in-scope listed companies to report against UK Sustainability Reporting Standards on a ‘comply or explain’ basis.
Reporting quality continues to improve in 2025/2026
- Article
- 05 Oct 2026
The latest Annual Review of Corporate Reporting by the Financial Reporting Council shows a further reduction in reviews raising substantive questions and a shrinking of the quality gap between FTSE 350 reporting and those of other companies.
How to ensure an ethics-based approach to AI procurement
- Article
- 28 Sep 2026
Embedding ICAEW’s fundamental principles into contract terms can help organisations to ensure they are taking an ethical approach when buying AI services. Dr Sam De Silva explains how.
Charities need to get ready for SORP 2026
- Article
- 22 Sep 2026
Some of the biggest changes affecting the charity finance landscape in recent years are about to take effect. Author and expert Elaine Alsop outlines what trustees and treasurers need to be preparing for.
What is the FRC’s Corporate Reporting Review?
- Article
- 21 Sep 2026
In addition to its monitoring responsibilities, the FRC’s Corporate Reporting Review (CRR) function plays an important role in improving the quality, clarity and credibility of UK corporate reporting.
Modernising corporate reporting: your chance to shape the future
- Article
- 17 Sep 2026
The government’s plans to simplify the UK’s corporate reporting regime are the most significant in a generation and cover almost every aspect of the annual report. ICAEW is urging members to share their views and help shape what the rules will look like.
How to affect real change – according to a former EU Chief Accountant
- Article
- 17 Sep 2026
Across his career, accountant and auditor Brian Gray helped introduce accrual accounting and international standards to the European Commission
during one of the most turbulent periods in its history.
Government consults on sweeping reforms to modernise corporate reporting
- Article
- 07 Sep 2026
The government has launched its wide‑ranging review of the UK’s corporate reporting framework, the outcome of which will reshape annual reports and impact companies of all sizes.
