Features and articles
Exclusive
Major UK banks ECL capabilities have improved
- Article
- 30 Oct 2025
The PRA finds that major UK banks have improved their IFRS 9 Expected Credit Loss (ECL) capabilities but that certain risk remain elevated and encourages the banks to continue to look at challenging and enhancing their processes.
Exclusive
Liquidity, the US “Held to Maturity” (HTM) classification and High-Quality Liquid Assets
- Article
- 12 Aug 2025
Banks hold liquid assets to meet their short-term obligations, including to manage through market disruption or other stress events.
Exclusive
Issues with Building Society audits
- Article
- 13 Mar 2025
The BSA has called for the “vast majority of building societies to be removed from the scope of Public Interest Entities audits1” due to excessive audit costs. More may be needed.
Chart of the week: ECB balance sheet
- Article
- 07 Mar 2025
Our chart this week takes a look at the balance sheet of the European Central Bank, the central bank for the Eurozone.
Exclusive
Crypto custody shake-up: How SEC & FASB are rewriting the rulebook for US banks
- Article
- 04 Mar 2025
The Securities and Exchange Commission (SEC) has recently updated its guidance on the accounting treatment of crypto-assets held by entities for their platform users. This update involves the rescission of Staff Accounting Bulletin (SAB) No. 121 and the introduction of SAB No. 122.
Exclusive
ICAEW’s response to the FCA’s Safeguarding Consultation
- Article
- 21 Jan 2025
The Institute of Chartered Accountants in England and Wales (ICAEW) recently provided their feedback to the Financial Conduct Authority (FCA) regarding proposed changes to the safeguarding regime for payments and e-money firms. The consultation, which concluded on December 17, 2024, aimed to gather insights and opinions on the potential impacts of these regulatory adjustments.
Exclusive
Accounting for Dynamic Risk Management: challenges for insurers
- Article
- 07 Nov 2024
It seems likely that the IASB’s current proposals for accounting for dynamic risk management (DRM) will not help insurers better present their risk management approaches. Standard setters and the industry will need to undertake further thinking to develop a suitable accounting framework for DRM within insurers.
Going concern lessons from Silicon Valley Bank
- Article
- 17 Sep 2024
Reuben Wales examines some of the key tenets of proposed guidance on accounting and reporting on going concern through the lens of the Silicon Valley Bank collapse.
Representations
ICAEW REP 058/25 CP2514 Stablecoin issuance and cryptoasset custody
- Representation
- 25 Jul 2025
- PDF (335kb)
A representation dated 25 July 2025 to a consultation published by the Financial Conduct Authority in May 2025.
ICAEW REP 048/25 IFRS Exposure draft - Amendments to greenhouse gas emissions disclosures - Proposed amendments to IFRS S2
- Representation
- 27 Jun 2025
- PDF (258kb)
A representation dated 27 June 2025 to a consultation published by International Sustainability Standards Board on 28 April 2025.
ICAEW REP 043/25 DP251 Regulating cryptoasset activities
- Representation
- 13 Jun 2025
- PDF (310kb)
A representation dated 13 June 2025 to a consultation published by the Financial Conduct Authority (FCA) in May 2025.
ICAEW REP 013/25 UK Green Taxonomy
- Representation
- 06 Feb 2025
- PDF (225kb)
A representation dated 6 February 2025 to a consultation published by HMT on 14 November 2024.
ICAEW REP 085/24 CP2420 Changes to the safeguarding regime for payments and e-money firms
- Representation
- 16 Jan 2025
- PDF (347kb)
A response dated 17 December 2024 to a consultation published by FCA in September 2024.
ICAEW REP 042/24 Transition Finance Review call for evidence
- Representation
- 09 May 2024
- PDF (245kb)
A representation dated 9 May 2024 to a consultation published by the Transition Finance Market Review on 14 March 2024.
ICAEW REP 016/24 Regulatory regime for systemic payment systems using stablecoins and related service providers
- Representation
- 07 Feb 2024
- PDF (211kb)
A representation dated 6 February 2024 to a consultation published by the Bank of England on 6 November 2023.
ICAEW REP 015/24 DP 234 Regulating Cryptoassets - phase 1 Stablecoins
- Representation
- 07 Feb 2024
- PDF (394kb)
A representation dated 5 February 2024 to a consultation published by the Financial Conduct Authority on 6 November 2023.
ebooks
Exclusive
Financial accounting and reporting (19th edition)
- 01 Jan 2019
This book provides a comprehensive overview of financial accounting and reporting, with the aim of ensuring you are able to prepare and also critically discuss IFRS compliant financial statements.
Exclusive
Frequently Asked Questions in IFRS
- 15 Jan 2013
A comprehensive guide to International Financial Reporting Standards.
Exclusive
UK GAAP 2019: Generally Accepted Accounting Practice under UK and Irish GAAP
- 31 Dec 2019
Guide from 2019 focusing on each area of the financial statement along with illustrative examples. It provides a detailed guide to interpreting and implementing the UK accounting standards FRS 100, FRS 101, FRS 102, FRS 103 and FRS 104.
Exclusive
Housing SORP: 2018 update - Statement of Recommended Practice for registered social housing providers
- 01 Sep 2018
Updated version of the SORP published in September 2018, reflecting amendments to UK GAAP. The SORP will be effective for financial years beginning on or after 1 January 2019.
Exclusive
Charity law and governance: a practical guide
- 01 Mar 2017
Guidance on the legal and regulatory framework within which both registered and unregistered charities in England and Wales operate.
Exclusive
How to run a charity (2nd edition)
- 01 Jan 2017
This guide offers practical support and advice to anyone involved in the management and administration of charities