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Financial Reporting Faculty

The Financial Reporting Faculty produces a range of practical resources including factsheets, online guides, webinars and articles to help you meet your continuing professional needs.

In this section


Climate-related Financial Disclosure Regulations

This factsheet provides an overview of the Climate-related Financial Disclosure Regulations 2022. This factsheet applies to UK companies and LLPs that report under both UK GAAP and IFRS.

IFRS 9 Financial Instruments - hedge accounting - Updated

This updated factsheet outlines the hedge accounting requirements of IFRS 9 Financial Instruments, comparing them with those of IAS 39. It also contains practical tips to help with implementation.

Distributable Profits

This factsheet provides practical guidance for UK directors on the determination of distributable profits and the risks of unlawful distributions.

Online guidance and Technical Releases

Webinars and events

ICAEW Academy

As a global leader of the finance profession, we offer a comprehensive range of learning solutions for every stage of professional development, designed for finance teams and finance leaders.

Accounting standards

IFRS accounting standards

International Financial Reporting Standards (IFRSs) and IFRICs are accounting standards and interpretations published by the International Accounting Standards Board (IASB).

Magazine and Insights

By All Accounts: December 2022

ICAEW's Nigel Sleigh-Johnson and Iain Wright discuss the Financial Reporting Faculty's past, present and future. This edition also includes tips for the upcoming reporting season and articles on climate-related disclosures, the IFRS for SMEs and Companies House reform.

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.

More ways to find your content

You can also find corporate reporting content grouped by topic:

About the Financial Reporting Faculty

Find out more about the faculty's boards and committees that guide and support our work.