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
2026 six months in: international insights
- Article
- 14 Jul 2026
ICAEW offers insights into the key issues facing members around the world, from the growing demand for international expertise in China to the mandating of climate-related financial disclosures in Australia.
2026 six months in: what’s next in corporate reporting?
- Article
- 14 Jul 2026
Sally Baker, ICAEW’s Corporate Reporting Director, brings members up to date with how they will be affected by Companies House reforms, and what to expect from the Modernisation of Corporate Reporting consultation.
Five AI dilemmas – what would you do?
- Article
- 03 Jul 2026
The Consultative Committee of Accountancy Bodies has launched a discussion about ethical AI use. It wants you to consider how to approach five ethical dilemmas.
New data protection law: do you have a complaints procedure?
- Article
- 01 Jul 2026
Since 19 June, all UK-based organisations are legally required to handle data protection complaints and have procedure in place to do so. Find out what you need to know.
London Climate Action Week: what it means for finance professionals
- Article
- 25 Jun 2026
ICAEW was an active participant in London Climate Action Week announcing new practical guidance and partnerships to boost sustainability knowledge and practice. Ravi Abeywardana outlines what you need to know.
New practical guide for buyers of sustainability assurance
- Article
- 25 Jun 2026
During London Climate Action Week, ICAEW and the World Business Council for Sustainable Development have updated guidance to support CFOs, audit committees and boards buying sustainability assurance services.
Why is Scope 3 so complicated for financial services?
- Article
- 15 Jun 2026
Scope 3 emissions can be very difficult for financial services firms to calculate, given they supply services to businesses across all sizes and sectors. ICAEW has published a series of case studies to help.
Companies House service issues: late filing penalties can be appealed
- Article
- 18 Jun 2026
Companies House has confirmed that filing deadlines missed due to its recent service issues will generate late filing penalties, but that they can be appealed.
