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UK regulation factsheets

The Financial Reporting Faculty’s online factsheets provide an introduction to changes coming into force in a particular period, or a more in-depth analysis of a specific accounting or corporate reporting issue. Factsheets are developed with help from leading experts in the field. Factsheets are available for download by Financial Reporting Faculty members.

UK Regulation for Company Accounts

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This factsheet provides an overview of the regulatory requirements affecting UK company accounts. The factsheet applies to both UK GAAP and IFRS adopters.

Distributable Profits

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This factsheet provides practical guidance for UK directors on the determination of distributable profits and the risks of unlawful distributions.