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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.

In this section


FRS 102 Overview

This factsheet provides a high-level summary of FRS 102 and includes practical tips and guidance on some common pitfalls. It has been updated for Brexit and recent amendments and includes a new section on climate-related matters.

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.