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Financial reporting news and insights

Highlights of the latest guidance published by the Financial Reporting Faculty as well as news and insights on current developments in financial reporting.

Financial Reporting Faculty highlights

2021 UK GAAP Accounts

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30-06-2021

This factsheet highlights new and modified requirements for preparers of UK GAAP accounts for accounting periods beginning on or after 1 January 2021.

Brexit: Implications of changes to company law on corporate reporting

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14-06-2021

The end of the transition period brought into effect changes in company law that have an impact on the preparation of the annual report and accounts. This guide outlines some of the practical implications.

Renegotiating loan contracts under FRS 102

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08-06-2021

This guide outlines the accounting requirements under FRS 102 when loan contract terms are renegotiated together with illustrative examples.

IFRS 16 Leases - Updated

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12-04-2021

This factsheet provides an overview of IFRS 16 together with practical tips and examples. It has been updated for recent amendments.

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Latest news and insights

The crusade to achieve the SDGs and the role of accounting

Implementing the UN Sustainable Development Goals is no mean feat, but progress must be made. Josette Caruana talks us through the work she is doing with Giovanna Dabbicco on the Global Reporting Initiative, and its relevance for the achievement of SDGs.

ESG reporting for real estate investments and COP 26

What does the rise in Environmental, Social and Governance reporting mean for property investors when there is no internationally recognised standard approach? And what changes are expected in the coming months and years?

FRC presses for improved SECR disclosures

The Financial Reporting Council has urged companies to step up their efforts on climate-related disclosures for Streamlined Energy and Carbon Reporting rules, which came into effect from 1 April 2019.

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