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Financial Reporting Faculty

As a faculty member you have exclusive access to a suite of online factsheets, the faculty’s webinar programme and events, eIFRS and much more.

We provide clear and accessible assistance across a spectrum of financial reporting issues, keeping you up to date with changing regulations and standards. Our specialist online resources range from technical briefings and factsheets, to webcasts, blogs, and IFRS and UK GAAP accounting standards, which you can tap into wherever you are in the world.

In this section

Factsheets, FAQs and Technical Releases

IFRS 16 Leases - Updated

This factsheet provides an overview of IFRS 16 together with practical tips and examples. It has been updated for recent amendments.

UK Regulation for Company Accounts – pre 2021

This factsheet provides an overview of the regulatory requirements affecting UK company accounts. It reflects the requirements of the Companies Act 2006 applicable to financial years beginning before 1 January 2021.

2020 UK GAAP Accounts

This factsheet highlights new and modified requirements effective 1 January 2020 and beyond, and includes practical guidance on recent amendments for rent concessions and IBOR reform.

2020 IFRS Accounts

This factsheet highlights new and modified requirements for preparers of IFRS accounts. The factsheet deals primarily with new IFRS requirements with mandatory application for annual periods beginning on or after 1 January 2020.

Future events and webinars

Webinars, videos and podcasts

Accounting standards and eIFRS

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.

eIFRS

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

Magazine and Insights

By All Accounts January 2021

An interview with Pauline Wallace, Chair of the UK Accounting Standards Endorsement Board. Plus non-financial reporting, reporting in times of uncertainty, insurance contracts, the future direction of FRS 102 and more.

By All Accounts, July 2020

An interview with Sir Jon Thompson, Chief Executive of the FRC as he leads the regulator's transformation. Plus articles on s172(1) statements, reverse factoring, energy and carbon reporting and accounting for climate change under UK GAAP.

Thought leadership: Improving corporate reporting

The art of conversation

The 2020 PD Leake lecture, given by Dr Miguel Minutti-Meza, Miami Herbert Business School, with a response from Allister Wilson, Assurance Partner at EY.

Non financial reporting ensuring a sustainable global recovery

There is a pressing need to expedite the sustainable rebuilding of economies the world over, including in Europe. The COVID-19 pandemic has battered human, social and economic capital across the globe. In responding to the virus and charting a post-coronavirus recovery path, we cannot lose sight of the wider unfolding picture of climate emergency, massive biodiversity loss and increasing inequality.