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
Five steps to more inclusive communication
- Article
- 04 Dec 2025
By highlighting qualities such as respect, transparency and compassion, Equity, Diversity and Inclusion (EDI) is a natural driver for workplace ethics, says Cherryl Cooper of Grant Thornton UK. She recommends a five-step approach to EDI-based communication.
Your membership: Corporate reporting resources
- Article
- 03 Dec 2025
You have access to an exclusive range of technical guidance on UK GAAP, IFRS Accounting Standards and non-financial reporting. Find out about the factsheets, articles, webinars and events from subject matter experts.
Your membership: get expert guidance from Technical Advisory Services
- Article
- 02 Dec 2025
Our Technical Advisory Services team are accountancy lifesavers, providing timely, practical guidance to ICAEW members through regularly updated helpsheets, live web chats and an advice line. Are you making the most of this member service?
NAO: Climate reporting has honed public bodies’ risk radar
- Article
- 01 Dec 2025
In the course of preparing for mandatory climate disclosures, central government bodies have improved their risk-management procedures and other operations, says report.
Five ways smaller listed companies can improve corporate reporting
- Article
- 25 Nov 2025
With a continuing trend of lower quality reporting by listed companies outside of the FTSE 350, the FRC’s latest report provides practical insights to help drive improvement.
MEPs back measures to simplify CSRD and CSDDD
- Article
- 24 Nov 2025
Compliance requirements in flagship pieces of sustainability and due diligence legislation are to be radically streamlined, along with their corporate coverage, following landmark vote.
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.
