ICAEW.com works better with JavaScript enabled.

Financial reporting factsheets

The Financial Reporting Faculty’s factsheets provide an in-depth analysis of a specific accounting issue or an introduction to changes coming into force in a particular period. Factsheets are developed with help from leading experts in the field.

The faculty also publishes online guidance on areas of general interest.

UK GAAP annual factsheets

FRS 102

Other UK GAAP

IFRS annual factsheets

Other IFRS

UK regulation factsheets

Financial Reporting Faculty

Robot hand using a calculator with a stack of receipts
UK GAAP

View UK GAAP resources including those focused on small and micro-entities and specific sectors.

Globe
IFRS

View IFRS resources including summaries of the standards and adoption around the world.

Keyboard large
Non-financial reporting

Access guidance on the strategic report, TCFD disclosures, sustainability reporting, and more.