Features and articles
Motor finance redress: what the judicial review means for lenders, customers and financial reporting
- Article
- 22 Oct 2026
The FCA's Motor Finance Consumer Redress Scheme was intended to provide certainty and closure for one of the largest consumer remediation exercises in UK financial services. However, the ongoing judicial review has introduced a new layer of uncertainty, forcing lenders to revisit operational plans, customer compensation strategies and financial reporting assumptions. The case is now expected to be heard between 16 and 26 February 2027, with the judgment ordinarily published within several months of the hearing.
The challenges of applying UK GAAP to stablecoins
- Article
- 27 Mar 2026
This article explores the key accounting considerations for holders of stablecoins under FRS 102, highlighting areas where judgement is required and where practice may continue to evolve as both the market and regulatory landscape develop.
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.
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
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Exclusive
Navigating IFRS 17
- eBook
- 2025
- M. Winkler, S.K. Kansal
- Verlag Versicherungswirtschaft
Explains the complexities of IFRS 17 and provides a roadmap for implementation.
Exclusive
Borrowing costs
- eBook chapter
- 2023
- PKF International Ltd
- Wiley
- Wiley Interpretation and Application of IFRS Standards
Updated edition providing a detailed reference guide with practical examples, and IFRIC interpretations and directions. This chapter discusses IAS 23.
Exclusive
Accounting for insurance contracts
- eBook chapter
- 2023
- PKF International Ltd
- Wiley
- Wiley Interpretation and Application of IFRS Standards
Updated edition providing a detailed reference guide with practical examples, and IFRIC interpretations and directions. This chapter discusses IFRS 17.
Exclusive
Financial instruments
- eBook chapter
- 2023
- PKF International Ltd
- Wiley
- Wiley Interpretation and Application of IFRS Standards
Updated edition providing a detailed reference guide with practical examples, and IFRIC interpretations and directions. This chapter discusses IFRS 7, IFRS 9, IAS 32 and IAS 39.
Exclusive
Corporate governance and accountability of financial institutions: the power and illusion of quality corporate disclosure
- eBook
- 2021
- Jonas Akuffo
- Springer International Publishing
Corporate governance is concerned with structures and the allocation of responsibilities within companies. It deals with the decision-making at the level of the board of directors and is therefore to be distinguished from the day-to-day operational management of the company by the senior management.
Exclusive
Early stage valuation: a fair value perspective
- eBook
- 2020
- Antonella Puca
- Wiley
Addresses significant developments in the valuation of early stage enterprises at fair value with emphasis on practical applications--features a broad selection of case studies of early stage valuation.
Exclusive
Valuation of financial instruments
- eBook chapter
- 2020
- Antonella Puca
- Wiley
- Early Stage Valuation
A section covering the valuation of options, warrants, debt securities, and contingent consideration, as well as the allocation of enterprise value to estimate the value of a partial ownership interest. Focuses specifically on early stage valuation under the fair value standard.
Exclusive
Financial and accounting principles in Islamic finance
- eBook
- 2019
- Samir Alamad
- Springer
A guide to how Islamic principles shape accounting and financial reporting, covering the treatment of Islamic financial instruments, the application of IFRS 9, and capital adequacy, liquidity and stress testing in Islamic financial institutions.
Exclusive
Count down: the past present and uncertain future of the big four accounting firms (2nd edition)
- eBook
- 2017
- Jim Peterson
- Emerald Publishing
This title looks at 'the questionable value and the uncertain viability of Big Audit— the business, regulatory and legal model by which audit services are delivered to the world's largest companies by the surviving global accounting networks: the Big Four - Deloitte, EY, KPMG and PwC'. It looks at the current state of 'Big Audit' and the future of these firms.
Exclusive
Directors' disclosures
- eBook
- 2013
- Carol Shutkever, Sarah Hawes
- ICSA Publishing
Overview of the disclosure requirements for directors of a UK-incorporated company.
Exclusive
Dictionary of accounting
- eBook
- 2004
- Bloomsbury
An accounting dictionary designed for students, accounting professionals and general readers.
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