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.

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

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

A range of resources on the implications of the UK leaving the EU on 31 December 2020.

Access guidance, resources and tools relating to the prevention of Economic Crime, including Anti-money laundering, Sanctions, Fraud, Bribery and Corruption.

FRS 100 Application of Financial Reporting Requirements sets out the financial reporting regime for the UK and Republic of Ireland.

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 103 Insurance Contracts consolidates the financial reporting requirements and guidance for insurance contracts.

FRS 104 Interim Financial Reporting provides guidance on the preparation of interim financial reports. It is based on IAS 34.

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

Example financial statements and disclosure checklists for UK GAAP available from the ICAEW Library & Information Service, Bloomsbury and other sources.

Identify which new standards and amendments apply to different time periods.

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.

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

Factors to consider when preparing micro-entity accounts – updated for 2020 and early 2021 year ends.

Why going concern is important for the accounts and how to make the assessment.

A 20-minute webcast exploring the financial reporting implications of COVID-19 for micro-entities.

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

A range of articles, books and online resources providing links to practical guidance and background knowledge on accounting for academy schools.

A range of articles, books and online resources providing quick links to practical guidance and background knowledge on accounting for charities and the not-for profit sector.

Premium access to the IFRS Foundation’s IFRS Standards Navigator is available to Financial Reporting Faculty members.

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

A short guide on the impact for entities with 2019 and early 2020 year-ends preparing accounts in accordance with IFRS or the IFRS for SMEs.

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.

An overview of the European Single Electronic Format (ESEF) requirements and signposts to further guidance.

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

Practical suggestions on how the EU and international actors can support the collaborative development of non-financial reporting standards.

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

This report explores the role of accounting in promoting economic growth. It considers how this role has evolved and what lessons there are for the future.

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

The new standard will provide greater clarity and comparability in the UK insurance market, which is one of the largest in the world.

Europe’s corporate reporting body has launched a public consultation on draft corporate sustainability reporting standards, as the need for consensus on ways to report sustainability information gathers pace.

Efforts to coordinate developments in sustainability reporting stepped up a gear after the ISSB announced a new international working group to enhance alignment between its work and parallel initiatives of standard setters around the world.

ICAEW’s Financial Reporting Faculty has published updated guidance on the disclosure of auditor remuneration for the audit of accounts and other services.