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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

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 the latest developments in UK GAAP, focusing on topics relevant to the preparation of accounts for periods beginning on or after 1 January 2021.

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.

Magazine and Insights

By All Accounts January 2022

Focused on sustainability reporting, this edition contains a nutshell guide to developments, a practical guide to implementing TCFD recommendations and articles on climate-risk in financial statements. Plus other topical issues for the 2021/22 reporting season, including risk reporting beyond climate-risk.

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.

By All Accounts January 2021

An interview with Pauline Wallace, Chair of the UK Accounting Standards Endorsement Board. Plus non-financial reporting, reporting in times of uncertainty, insurance contracts, the future direction of FRS 102 and more.

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.

The art of conversation

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.