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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

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 16 Leases – implementation and recent developments

As entities prepare to report under IFRS 16 Leases for the second mandatory accounting period, discover the implementation lessons learned so far. Also hear about the amendment to the standard issued in light of the COVID-19 pandemic.

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.


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

By All Accounts

By All Accounts, July 2020 (issue 22)

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, July 2019 (issue 20)

Russell Picot talks about the importance of an organisation's resilience to climate risk. The practicalities of IFRS 16 are tackled and experiences of IFRS 9 and 15 implementation shared. Also includes FRS 102's top three application issues and Section 1A's disclosure requirements.

By All Accounts, January 2019 (issue 19)

What’s changed in the FRC’s Guidance on the Strategic Report and other narrative reporting requirements. We also highlight Brexit’s impact on the preparation of 2018 financial statements and delve deeper into the triennial review amendments to FRS 102.

Thought leadership: Improving corporate reporting

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.