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UK GAAP FAQs

The Financial Reporting Faculty regularly produces FAQs on areas of general interest. We answer your initial questions on the topic, and guide you to any other relevant resources that are available.

The Financial Reporting Faculty also assists ICAEW’s Technical Enquiry Service in preparing helpsheets.

Coronavirus: Filing deadlines

This guide summarises the measures introduced relating to filing requirements at Companies House to support companies during the COVID-19 pandemic.

FRS 105: Micro-entities’ Accounts FAQs

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Frequently asked questions on the eligibility criteria, the main features of the micro-entities regime and how that compares with the small company regime.

Micro-entities filing options FAQs

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This page answers frequently asked questions about the filing options for micro-entities. Updated September 2019.

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Further information on FRS 100, FRS 101 and FRS 102 is available. Additional resources on the new UK regime, including factsheets and webinars, can be found at icaew.com/newukgaap.

Coronavirus and financial reporting

Guidance for preparers of financial statements, including advice on going concern, accounting for government schemes, disclosures and much more.

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