ICAEW.com works better with JavaScript enabled.

The impact of Brexit on financial reporting

Selected articles and features from the Financial Reporting Faculty and other experts offering analysis and commentary on how the UK's exit from the EU might affect corporate reporting.

Perspective on prospectus rules

The updated EU-wide Prospectus Regulation came into force in July 2019. How many of the rules the UK retains post-Brexit, however, remains to be seen. Christine Phillips outlines the key changes writing for the Corporate Finance Faculty.

Brexit takes a back seat

Looking ahead to a post-Brexit financial reporting landscape.

IFRS as adopted by the UK – what will it look like?

IFRS as adopted by the UK will be replacing IFRS as adopted by the EU when the Brexit transition period comes to an end on 31 December 2020 (implementation period completion day). Will this mean significant change for those companies currently preparing accounts under EU-adopted IFRS?

Brexit - a certain uncertainty

Considering how Brexit might affect 2019 financial statements and beyond.

Challenges surrounding disclosure of expected credit losses

Philippa Kelly, head of financial services at the Financial Services Faculty, looks at some of the challenges surrounding disclosure of expected credit losses.