Coronavirus and Financial Reporting
Guidance on going concern, accounting for government schemes, disclosures and much more.
FRS 100 Application of Financial Reporting Requirements sets out the financial reporting regime for the UK and Republic of Ireland.
FRS 101 Reduced Disclosure Framework sets out exemptions available to UK subsidiaries and parent companies that otherwise apply IFRS.
FRS 102 The Financial Reporting Standard is the principal accounting standard in the UK financial reporting regime.
FRS 103 Insurance Contracts consolidates the financial reporting requirements and guidance for insurance contracts.
FRS 104 Interim Financial Reporting provides guidance on the preparation of interim financial reports. It is based on IAS 34.
FRS 105 is the UK accounting standard for entities eligible for, and who choose to apply, the micro-entities regime.
Explore the options available to companies and other entities eligible to apply the small and micro-entity regimes.
Model accounts and checklists
Example financial statements and disclosure checklists for UK GAAP.
Effective dates for UK GAAP
Identify which new standards and amendments apply to different time periods.
UK regulation for accounts
An overview of the wider financial and corporate reporting requirements from company law and other regulations.
UK GAAP for specific sectors
Guidance and UK standards, including SORPs, covering a variety of business and industry sectors.
Practical online guidance written exclusively for Financial Reporting Faculty members by experts.
Answers to common questions on UK GAAP, with signposts to additional information.
Access the recordings and download the slides from recent webinars and podcasts on UK GAAP issues.
A selection of articles on topical UK GAAP issues selected from ICAEW’s faculty journals.
ICAEW provides a range of courses that will help develop your knowledge of UK GAAP.
Information about accounting standards and other guidance effective for accounting periods beginning before 2015.