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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.

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.

Reporting climate change under FRS 102

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Considering how UK GAAP reporters should account for and disclose the effects of climate change under FRS 102.

Question Corner

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In our first Question Corner, John Selwood looks at some of the questions from delegates at the autumn Financial Reporting Faculty roadshows. He covers issues surrounding early adoption of the amended FRS 102 and the faculty podcast.

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