ICAEW.com works better with JavaScript enabled.

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

Applying IAS 36 Impairment of Assets

This factsheet provides a summary of the basic principles of accounting for impairments and practical tips on application.

IFRS 16 Leases

This factsheet provides an overview of IFRS 16 with a focus on lessee accounting, including recognition, and right-of-use asset and liability measurement. It provides practical tips on implementation and answers some frequently asked questions.

Future events and webinars

IFRS 17 Insurance Contracts for non-insurers

Despite not being an insurer, entities may have contracts that fall in scope of IFRS 17 Insurance Contracts. Find out if you’re affected with this webinar.

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, 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.

By All Accounts, January 2020

Examining progress in climate-related financial disclosures plus IASB member Nick Anderson talks about the year ahead for the standard-setter. Also features new s172 reporting requirements, dividend disclosures, goodwill and impairment and more.

Thought leadership: Improving corporate reporting

The art of conversation

View 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.