The Financial Reporting Council (FRC) has issued proposed changes to UK GAAP for public consultation. Find out more about what is included in FRED 82 and how entities might be affected.

Resources, news, features and opinions on the impact of the Ukraine crisis on accountancy, business and the wider economy.

Resources to help management, investors and auditors understand the going concern concept and the evidence and disclosures required.

Access resources that explain current reporting requirements in relation to climate change.

Guidance for preparers of financial statements on the coronavirus outbreak, including advice on disclosure of risks and treatment of events after the reporting period.

FRS 101 Reduced Disclosure Framework sets out disclosure exemptions available to UK qualifying subsidiaries and parent companies that otherwise apply EU-adopted IFRS.

FRS 102 The Financial Reporting Standard is the principal accounting standard in the UK financial reporting regime. It sets out the requirements for entities that are not applying adopted IFRS, FRS 101 or FRS 105.

FRS 105 is the UK accounting standard for entities eligible for, and who choose to apply, the micro-entities regime.

Guidance and UK standards, including SORPs, covering a variety of business and industry sectors.

An overview of the criteria to be met, the requirements and simplifications available, and some practical considerations to help you choose the right financial reporting regime for your circumstances.

Alternative ways to find and access IFRSs.

International Financial Reporting Standards (IFRSs) and IFRICs are accounting standards and interpretations published by the International Accounting Standards Board (IASB).

UK preparers can only apply new and amended IFRSs once they have been UK-endorsed.

Find out which countries require or permit companies to apply IFRS and which standards have been endorsed by the EU.

A list of regularly updated free sources for IFRS model accounts and disclosure checklists.

On this page, the Financial Reporting Faculty presents a simple Q&A on IFRS Sustainability Disclosure Standards with the aim of introducing the topic and explaining the story so far.

This page covers the Section 172 (s172) reporting requirements, where they come from and which companies they apply to, as well as some top tips and links to further resources on the topic.

On this page, the Financial Reporting Faculty provides an overview of the Task Force on Climate-related Financial Disclosures (TCFD) and associated recommendations. It also explains how TCFD fits in with UK reporting requirements and the IFRS Foundation’s new International Sustainability Standards Board (ISSB).

A report summarising thoughts shared at a roundtable discussion on recent climate reporting, including findings from faculty research.

View videos and academic papers from the 2021 Information for Better Markets conference on ‘Accounting standards: the ‘too difficult’ box’.

This study, which was undertaken with the Ministry of Finance in China, examines several aspects of the financial reporting by small companies.

An international investigation looking at the mining and oil & gas sectors. The report offers practical insight as it considers how to improve accounting by extractive companies.

Women and people from minority ethnic groups on boards will be a major focus of the annual general meetings season this year.

Early engagement with users of financial statements and consideration of digital reporting implications of new disclosure requirements among changes outlined by the body responsible for development of IFRSs.

ISSB ramps up activities to support global implementation as it prepares for inaugural standards to be issued in the summer.

ICAEW-backed initiative sets out to make carbon emissions reporting easier, faster and more rewarding for small businesses.