ICAEW.com works better with JavaScript enabled.

Manufacturing Community resources

Key resources for Manufacturing Community members.

Contents
Back to top

Accounting for leases (IFRS 16)

IFRS 16 Leases
  • Hub page
  • 02 Apr 2025
IFRS 16 Leases prescribes a single lessee accounting model that requires the recognition of asset and corresponding liability for all leases with terms over 12 months unless the underlying asset is of low value. Lessors apply a two-model approach.
IFRS 16 Leases
  • Hub page
  • 02 Apr 2025
IFRS 16 Leases prescribes a single lessee accounting model that requires the recognition of asset and corresponding liability for all leases with terms over 12 months unless the underlying asset is of low value. Lessors apply a two-model approach.

Revenue recognition (IFRS 15)

IFRS 15 Revenue from Contracts with Customers
  • 23 Dec 2024
IFRS 15 Revenue from Contracts with Customers provides a single, principles-based five-step model that should be applied to determine how and when to recognise revenue from contracts with customers.
IFRS 15 Revenue from Contracts with Customers
  • 23 Dec 2024
IFRS 15 Revenue from Contracts with Customers provides a single, principles-based five-step model that should be applied to determine how and when to recognise revenue from contracts with customers.
Exclusive CORPORATE REPORTING FACULTY Modifications to revenue recognition under IFRS 15
  • 18 Nov 2022
  • Corporate Reporting Faculty
A guide to the accounting implications of changes to contracts with customers as a result of the pandemic.

Accounting of inventories (IAS 2)

IAS 2 Inventories
  • Listing
  • Apr 2023
  • ICAEW
Inventories prescribes the accounting treatment for inventories; it provides guidance on the determination of cost and its subsequent recognition as an expense, including any write-down to net realisable value.
IAS plus on IAS 2 - Inventories
  • Website
  • Jan 2019
  • Deloitte
Overview of IAS 2 provided by Deloitte, giving latest developments and overview, a summary of the standard and links to relevant resources.
Stock accounting valuation
  • Article
  • Jun 2014
  • AccountingWEB
Discussion on establishing a basis for estimating stock for the purposes of monthly management accounts.

eBooks

The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Exclusive Inventories
  • eBook chapter
  • 2023
  • PKF International Ltd
  • 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 2.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

UK Business Confidence Monitor

An authoritative and authentic check on the nation's economic pulse.

View the latest report
Abacus

Industry guides

The Industry guides series, produced by the ICAEW Library & Information Service exclusively for ICAEW members and ACA students, provides useful information on a variety of manufacturing industry sectors, including links to market research reports, statistics, information on import and export, trade bodies and trade journals.
Exclusive Construction industry
  • Apr 2025
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the building and construction industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Fashion industry
  • Jun 2025
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the fashion industry, including clothing and footwear manufacturing and retail. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Fast food industry
  • Oct 2023
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the fast food industry, including quick service restaurants and takeaways. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Motor industry
  • Jun 2025
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the motor vehicle industry and automobile trade. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Packaging industry
  • Jun 2025
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the packing and packaging industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Pharmaceutical industry
  • Jun 2025
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the drugs and pharmaceuticals industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Telecommunications industry
  • Jun 2025
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the telecommunications industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Toy industry
  • Jun 2025
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the toy industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
View all

Articles and books in the Library collection

The ICAEW Library & Information Service holds a print collection of over 45,000 books and around 160 current professional journals. For information on borrowing books from the Library please contact us or see our guide to book loans.

A-Z of plant & machinery, 2025-26
  • Library book
  • 2025
  • R. Chidell, J. Iles
  • Claritax Books
This book assists with determining whether particular assets are likely to qualify as plant or machinery for capital allowance purposes, with reference to case law and HMRC guidance.
Doing business after Brexit: a practical guide to the legal changes
  • Library book
  • 2017
  • H.Tse
  • Bloomsbury
This book brings together a team of legal experts and industry leaders, to provide insight into how possible Brexit scenarios are likely to play out and the effect they may have on businesses. Includes a chapter on manufacturing.
International agency, distribution and licensing agreements
  • Library book
  • 2003
  • R.Christou
  • Sweet & Maxwell
Contains chapters on manufacturing agreements inside and outside the EC, including the commercial and legal background. Agreements within Australia, Cyprus, Czech Republic, Hong Kong SAR, Hungary, Poland and Singapore are dealt with in separate sections.
View all

Manufacturing agreements

An ICAEW Library & Information Service guide to what a manufacturing agreement is, what it should cover and how we can help by providing model agreements and checklists.
LIBRARY Manufacturing agreements
What to include in a manufacturing agreement, and how to find model agreements and checklists.

Useful links

Global M&A trends in industrials & services: 2025 outlook
  • Website
  • PWC
PwC's latest outlook indicates a dynamic M&A landscape in the global industrials and services sectors for 2025. Themes include acquisitions and investments in energy transition and services related to it as well as in new technologies and digital capabilities. Highlights trends across key subsectors including automotive, aerospace and industrial manufacturing.
Industrial manufacturing and automotive CEO outlook 2024
  • Website
  • KPMG
Report from KPMG, based on insights from industrial manufacturing and automotive CEOs across 11 key markets. Areas covered include the economic outlook, return-to-office, ESG and generative AI.
The Manufacturer - Reports
  • Website
  • The Manufacturer
Research reports and white papers from The Manufacturer magazine. Some require subscription or free registration to access.
Manufacturing: Key Economic Indicators
  • Website
  • House of Commons Library
A House of Commons Library Research Briefing providing data on manufacturing jobs, output and producer confidence.
Make UK Manufacturing industry reports
  • Website
  • Make UK
Current industry reports, including an annual Executive survey of manufacturing executives’ views on the year ahead and quarterly Outlook reports providing a snapshot survey of business conditions in UK engineering and manufacturing companies.
Finance and support for your business
  • Website
  • GOV.UK
Gov.uk search facility to find finance, advice, grants and loans for UK businesses. Can be searched by keyword to find manufacturing support programmes.
CBI Industrial trends survey
  • Website
  • CBI
The Confederation of British Industry's monthly and quarterly survey covers 38 sectors of UK manufacturing at chief executive level.
BDO Manufacturing Outlook Report
  • Website
  • BDO/Make UK
BDO's quarterly outlook reports, in partnership with Make UK, provide an update on the activities of UK manufacturers over the past three months. Data is provided on output, orders, employment and investment, prices and margins and the general economic environment. A sector forecast for individual manufacturing industries is also included.
Terms of use

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

Thought leadership

Our thought leadership is intended to change thinking and behaviour. We want to help our members do their jobs as best they can. Ultimately, this will enable people everywhere to do business with confidence..
Find out more
Rodin's The Thinker
Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.