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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, IFRS Standards Navigator 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

2021 UK GAAP Accounts

This factsheet highlights new and modified requirements for preparers of UK GAAP accounts for accounting periods beginning on or after 1 January 2021.

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: Updated

This factsheet highlights new requirements effective 1 January 2020 and beyond, including practical guidance on amendments for rent concessions and IBOR reform. It has been updated for recent changes.

2020 IFRS Accounts - Updated

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

UK GAAP Update

This webinar covers current topical issues and the latest developments in UK GAAP, focusing on matters relevant to the preparation of accounts for 2022 year-ends.

Accounting standards and IFRS Standards Navigator

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 IFRS Standards Navigator.

Magazine and Insights

By All Accounts July 2022

ISSB Vice-Chair Sue Lloyd talks to us about sustainability disclosure standards. This edition also looks at the ISSB's first two EDs, the UK's new climate-related financial disclosures, the financial reporting implications of the war in Ukraine and Companies House reform.

By All Accounts January 2022

Focused on sustainability reporting, this edition contains a nutshell guide to developments and a practical guide to implementing TCFD recommendations. Plus other topical issues for the 2021/22 reporting season.

By All Accounts July 2021

An interview with Professor Dr Andreas Barckow, incoming Chair of the IASB, the impact of the BEIS White Paper proposals on reporting, sustainable cost accounting, the commencement of the next upcoming periodic review of UK GAAP, s172(1) reporting for private companies and Bitcoin.

Thought leadership: Improving corporate reporting

Accounting in the Anthropocene

The 2021 PD Leake lecture given by Professor Jan Bebbington, Lancaster University, with a response from Richard Spencer, Director of Sustainability, ICAEW.