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UK GAAP articles

A selection of articles on topical issues in UK GAAP issues selected from the faculty's journal and Practicewire.

If you'd like to read the latest edition in full or explore our archive of earlier issues, you can do so by visiting our dedicated By All Accounts page.

Changes on the horizon

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Summarising potential upcoming changes in financial and non-financial reporting.

Risk reporting: time to close the gap?

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Considering investors' needs when reporting risks and uncertainties and how they can be met.

Periodic review of UK GAAP

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As the FRC embarks on the next comprehensive review of FRS 102, this article highlights areas of potential change.

2020/21 reporting season

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Considering the impact of COVID-19, Brexit and other pervasive issues on financial statements in the current reporting season.

FRS 102 - what happens next?

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Considering what might be in store in the next periodic review of FRS 102.

Accounting for share-based payments

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Looking at whether it's time to rethink accounting for share-based payments for private companies.

Reverse factoring

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The financial reporting implications of entering into reverse factoring arrangements.

Transition from Section 1A to full FRS 102

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The common financial reporting issues faced as entities transition from FRS 102 Section 1A to FRS 102 in full.

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