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Financial reporting

View articles, standards trackers and other resources, and find out more about the ICAEW Financial Reporting Faculty.

IFRS

Latest information and practical resources on International Financial Reporting Standards.

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IFRS

Access to a wide range of online resources on International Financial Reporting Standards (IFRS).

IFRS factsheets

Accessible and practical assistance on international financial reporting issues, written by experts in the field.

eIFRS

Full access to the IASB's eIFRS resource available to Financial Reporting Faculty members.

IFRS accounting standards

A synopsis of each IFRS, identifying recent amendments and which version of the standard applies to a particular period, with direct links to eIFRS.

Effective dates for IFRS

Mandatory dates identify which new IFRSs, IFRICs and amendments come into force for different time periods, linked to the ICAEW Financial Reporting Faculty’s standards tracker.

IFRS articles

A selection of articles on topical international financial reporting issues.

Webinars and recordings

Access the recordings and download the slides from recent webinars on topical IFRS issues.

IFRS 16 Leases: Putting theory into practice

This special publication from the Financial Reporting Faculty looks at the IASB's new leases standards. Delegates for the joint ICAEW and IFRS Foundation virtual conference, taking place on 10 October, can download a copy of this report.

Brexit: implications for financial reporting

Following the triggering of Article 50, the implications of the June 2016 UK referendum remain at the forefront of political debate in the UK.

UK GAAP

Access to a wide range on online resources on UK GAAP accounting standards.

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UK GAAP

Access to a wide range on online resources on UK GAAP accounting standards

New UK GAAP

Resources for the new financial reporting framework in the UK, effective from 1 January 2015.

UK GAAP accounting standards

A synopsis of each standard, identifying recent amendments and which version of the standard applies to a particular period.

UK GAAP factsheets

Practical online guidance for faculty members on topical UK GAAP issues.

Webinar recordings

Access the recordings and download the slides from recent webinars on topical UK GAAP issues.

UK GAAP FAQs

Answers to initial questions on topical issues, with signposts to additional information.

UK GAAP articles

A selection of articles on topical issues in UK GAAP issues selected from the faculty's journal and Practicewire.

UK GAAP publications and eBooks

Access a selection of practical texts, many available for loan or download to Financial Reporting Faculty members.

UK regulation

Information on laws and regulations affecting UK company accounts.

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Companies Act

Access articles on the UK Companies Act.

Narrative reporting

Some UK entities are required to produce narrative reports (or non-financial information) either within, or outside, of their annual reports. This includes the requirement for all companies, excluding small and micro-entities, to produce a strategic report, and the requirement for all companies, excluding micro-entities, to produce a directors’ report.

Narrative reporting publications and ebooks

Access a selection of practical texts on narrative reporting, many available for loan or download to Financial Reporting Faculty members.

Thought leadership

Find out about the programme - Information for Better Markets.

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Information for Better Markets

Find out about the ICAEW Financial Reporting Faculty’s thought leadership programme, ‘Information for Better Markets’, and access the latest reports and webcasts.

IFBM Reports

Information about published reports in the Information for Better Markets series, including PDFs of the reports.

IFBM webcasts

View webinars and webcasts of Information for Better Markets lectures and conferences.

Helpsheets and FAQs

Help and support from the Financial Reporting Faculty and Technical Advisory Service.

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Financial reporting helpsheets

Guidance from ICAEW Technical Advisory Service on new UK GAAP and other financial reporting topics.

UK GAAP FAQs

Answers to initial questions on topical issues, with signposts to additional information.

UK GAAP factsheets

Practical online guidance for faculty members on topical UK GAAP issues.

IFRS factsheets

Accessible and practical assistance on international financial reporting issues, written by experts in the field.

About the faculty

Information on the Financial Reporting Faculty and services available to faculty members.

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Financial Reporting Faculty

All our resources are committed to providing members with practical help in today's complex world of financial reporting.

Governance

Find out more about the boards and committees which help run the Financial Reporting Faculty, and view biographical details for board and committee members.

Terms of Reference

Read the Terms of Reference of ICAEW Financial Reporting Faculty, which was approved by ICAEW Council on 14 March 2018.

Corporate membership

Join a highly-regarded community of professionals at the heart of the financial reporting debate.

Financial Reporting Faculty

Guiding quality and efficiency in an increasingly complex business environment. Get one step ahead with our Financial Reporting Faculty. Join today.

Webinars and events

Access the recordings and download the slides from recent webinars on topical issues.

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Community

Access the latest blogs, announcements and discussions on financial reporting.

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Community block

The latest blogs, announcements and discussions on financial reporting.