Features and articles
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.
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.
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
UK GAAP 2019: Generally Accepted Accounting Practice under UK and Irish GAAP
- eBook
- 2019
- Rob Carrington, Ernst & Young
- Wiley
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
Financial and accounting principles in Islamic finance
- eBook
- 2019
- Samir Alamad
- Springer
This book provides an original account detailing the origins and components of a faith-based accounting system (Islamic finance) that was founded around 629 CE. By examining the historical development that the accounting systems underwent within the context of faith-based rules and values, the book explains what is meant by the term "faith-based accounting", together with a discussion of its characteristics in relation to various product structures and the underlying Islamic finance principles.
Exclusive
FRS 103 – Insurance contracts
- eBook chapter
- 2019
- Rob Carrington, Ernst & Young
- Wiley
Guide from 2019 focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a comparison of FRS 103 and IFRS, explains the definition of an insurance contract, embedded derivatives, unbundling of deposit components, discretionary participation features, presentation, recognition, measurement, insurance contracts acquired in business combinations and portfolio transfers, and disclosure.
Exclusive
Financial instruments
- eBook chapter
- 2019
- Rob Carrington, Ernst & Young
- Wiley
Guide from 2019 focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a comparison of FRS 102 Sections 11, 12, 22 and IFRS, and looks at recognition and measurement accounting policy choice, financial liabilities and equity, classification, initial recognition and measurement, subsequent measurement, derecognition, hedge accounting, presentation and disclosures.
Exclusive
Borrowing costs
- eBook chapter
- 2019
- Rob Carrington, Ernst & Young
- Wiley
Guide from 2019 focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a comparison of FRS 102 Section 25 and IFRS, and covers borrowing costs eligible for capitalisation, commencement, suspension and cessation of capitalisation, and disclosures.
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