Corporate Reporting Faculty highlights
Exclusive
IFRS 17 Insurance Contracts for non-insurers – do you have contracts that fall within its scope?
- Helpsheets and support
- 20 Feb 2023
This guide helps non-insurers determine whether, and to what extent, they may be affected by the standard.
Exclusive
Planning for the 2022/23 reporting season
- Helpsheets and support
- 08 Dec 2022
This guide sets out the areas of reporting that may require more attention than in previous years. It also considers the impact of an uncertain economic environment on the accounts.
Exclusive
Going concern considerations – a guide for FRS 102 preparers
- Helpsheets and support
- 06 Sep 2022
Factors to consider when doing a going concern assessment and the practical implications for financial reporting.
Exclusive
Going concern considerations – a guide for FRS 105 preparers
- Helpsheets and support
- 06 Sep 2022
Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.
Exclusive
Going concern considerations - a guide for IFRS reporters
- Helpsheets and support
- 06 Sep 2022
This guide summarises management’s responsibilities for assessing going concern and the associated practical implications for financial reporting under IFRS.
Improvement needed on discount rates disclosures, FRC warns
- Article
- 16 Jun 2022
The regulator’s latest thematic review identifies common challenges in the reporting of discount rates based on analysis of annual reports.
Exclusive
Financial instruments: FRS 102 factsheet
- Helpsheets and support
- 03 Jan 2023
- PDF (500kb)
Summarising the requirements of FRS 102 for basic and other financial instruments, this factsheet includes practical tips and illustrative examples.
Exclusive
IFRS 9 Financial Instruments - hedge accounting
- Helpsheets and support
- 09 Jan 2023
- PDF (466kb)
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.
Latest news and insights
London Climate Action Week: what it means for finance professionals
- Article
- 25 Jun 2026
ICAEW was an active participant in London Climate Action Week announcing new practical guidance and partnerships to boost sustainability knowledge and practice. Ravi Abeywardana outlines what you need to know.
New practical guide for buyers of sustainability assurance
- Article
- 25 Jun 2026
During London Climate Action Week, ICAEW and the World Business Council for Sustainable Development have updated guidance to support CFOs, audit committees and boards buying sustainability assurance services.
Why is Scope 3 so complicated for financial services?
- Article
- 15 Jun 2026
Scope 3 emissions can be very difficult for financial services firms to calculate, given they supply services to businesses across all sizes and sectors. ICAEW has published a series of case studies to help.
Companies House service issues: late filing penalties can be appealed
- Article
- 18 Jun 2026
Companies House has confirmed that filing deadlines missed due to its recent service issues will generate late filing penalties, but that they can be appealed.
Reflecting climate risks in IFRS 9 disclosures
- Article
- 10 Jun 2026
Senior finance professionals from the banking sector came together at an ICAEW event to discuss how climate risks are reflected in their expected credit loss reporting under IFRS 9.
Companies House: accounts changes confirmed for April 2028
- Article
- 09 Jun 2026
Small companies and micro entities will have to file a profit and loss account with Companies House from April 2028 but won’t be forced to publish their data publicly. Meanwhile all companies will have to file their annual accounts using commercial software.
Economic crime: red flags accountants should look out for
- Article
- 08 Jun 2026
Chartered accountants occupy a unique position in the fight against economic crime. Here we outline eight potential indicators of wrongdoing that might warrant further questions.
IASB issues new IFRS standard on regulatory assets
- Article
- 04 Jun 2026
The International Accounting Standards Board (IASB) has issued IFRS 20 Regulatory Assets and Regulatory Liabilities, to improve financial reporting for companies subject to rate regulation.
