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Corporate reporting policy

Acting in the public interest, the Corporate Reporting Faculty’s policy work includes responding to consultations on accounting standards, sustainability reporting and UK regulations for company accounts. Through our policy work, we seek to influence future developments in corporate reporting.

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Consultation responses

FRC

ICAEW REP 024/24 FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework 2023-24 cycle
  • 05 Mar 2024
  • PDF (113kb)
ICAEW REP 014/24 FRC Consultation on Draft Plan and Budget for 2024-25
  • 05 Feb 2024
  • PDF (256kb)
ICAEW REP 116/23 FRED 84 Draft amendments to FRS 102 Supplier finance arrangements
  • 21 Dec 2023
  • PDF (117kb)
ICAEW REP 045/23 FRED 83 Draft amendments to FRS 102 and FRS 101 International tax reform - Pillar Two
  • 22 May 2023
  • PDF (174kb)
ICAEW REP 030/23 FRED 82 Draft amendments to FRS 102 and other FRSs
  • 27 Apr 2023
  • PDF (332kb)
ICAEW REP 005/23 FRS 101 Reduced disclosure framework 2022-23 cycle
  • 27 Jan 2023
  • PDF (139kb)
ICAEW REP 063/22 FRED 80 - Draft Amendments to FRS 100
  • 04 Aug 2022
  • PDF (357kb)
ICAEW REP 022/22 FRS 101 Reduced Disclosure Framework - 2021-22 Cycle
  • 23 Feb 2022
  • PDF (340kb)
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IASB

ICAEW REP 032/24 Financial Instruments with Characteristics of Equity
  • 28 Mar 2024
  • PDF (293kb)
ICAEW REP 109/23 Post-implementation review of IFRS 15 - Revenue from Contracts with Customers
  • 30 Oct 2023
  • PDF (215kb)
ICAEW REP 098/23 Post-Implementation Review of IFRS 9 - Impairment
  • 02 Oct 2023
  • PDF (213kb)
ICAEW REP 067/23 Amendments to classification measurement of financial instruments
  • 07 Jul 2023
  • PDF (307kb)
ICAEW REP 024/23 International Tax Reform - Pillar Two: model rules proposed amendments to IAS 12
  • 04 May 2023
  • PDF (200kb)
ICAEW REP 018/23 Exposure draft - Third edition of the IFRS for SMEs accounting standard
  • 08 Mar 2023
  • PDF (339kb)
ICAEW REP 010/23 Tentative agenda decision: Definition of a lease - substitution rights (IFRS 16)
  • 06 Feb 2023
  • PDF (151kb)
ICAEW REP 034/22 Negative Low Emission Vehicle Credits
  • 12 Apr 2022
  • PDF (116kb)
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ISSB

ICAEW REP 078/23 Request for information consultation on Agenda Priorities
  • 22 Aug 2023
  • PDF (266kb)
ICAEW REP 072/23 Methodology for enhancing the international applicability of the SASB Standards
  • 24 Jul 2023
  • PDF (122kb)
ICAEW REP 057/22 ISSB S1 General Disclosure Requirements
  • 29 Jul 2022
  • PDF (448kb)
ICAEW REP 056/22 ISSB S2 Climate Related Disclosures
  • 28 Jul 2022
  • PDF (505kb)
ICAEW REP 74/21 Proposed targeted amendments to IFRSF Constitution to accommodate an international sustainability standards board to set IFRS sustainability standards
  • 02 Aug 2021
  • PDF (174kb)
ICAEW REP 116/20 IFRS Foundation consultation paper on sustainability reporting
  • 22 Dec 2020
  • PDF (188kb)
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UK Endorsement Board

ICAEW REP 031/24 Draft Endorsement Criteria Assessment - Lack of Exchangeability - Amendments to IAS 21
  • 25 Mar 2024
  • PDF (234kb)
ICAEW REP 013/24 UK Endorsement Board Regulatory Strategy 2024-25
  • 05 Feb 2024
  • PDF (187kb)
ICAEW REP 108/23 Draft Endorsement Criteria Assessment Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)
  • 17 Oct 2023
  • PDF (245kb)
ICAEW REP 051/23 Draft Endorsement Criteria Assessment - IAS 1 Narrow Scope Amendments 2020 and 2022
  • 31 May 2023
  • PDF (226kb)
ICAEW REP 027/23 Draft endorsement criteria assessment of lease liability in a sale and leaseback - amendments to IFRS 16
  • 29 Mar 2023
  • PDF (238kb)
ICAEW REP 080/22 - UKEB - DECA - 2021 Narrow-scope amendments
  • 28 Sep 2022
  • PDF (281kb)
ICAEW REP 039-22 UKEB Due Process handbook
  • 19 May 2022
  • PDF (431kb)
ICAEW REP 023/22 UK Endorsement Board - Regulatory strategy 2022-23
  • 23 Feb 2022
  • PDF (269kb)
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UK Government

ICAEW REP 27/21 Improving the quality and value of financial information on the UK Companies Register
  • 02 Mar 2021
  • PDF (295kb)
ICAEW REP 115/23 Scope 3 Emissions in the UK Reporting Landscape
  • 18 Dec 2023
  • PDF (220kb)
ICAEW REP 105/23 UK Endorsement of IFRS S1 and IFRS S2: Call for evidence
  • 17 Oct 2023
  • PDF (173kb)
ICAEW REP 083/23 Smarter Regulation call for evidence - Non-financial reporting
  • 30 Aug 2023
  • PDF (525kb)
ICAEW REP 036/23 The Reporting on Payment Practices and Performance Regulations
  • 04 May 2023
  • PDF (289kb)
ICAEW REP 63/21 Restoring trust in audit and corporate governance
  • 08 Jul 2021
  • PDF (985kb)
ICAEW REP 48/21 Requiring mandatory climate-related financial disclosures by publicly quoted companies, large private companies and LLPs
  • 06 May 2021
  • PDF (246kb)
ICAEW REP 85/20 Interest rate benchmark reform phase 2 (amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)
  • 08 Oct 2020
  • PDF (212kb)
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Other

ICAEW REP 112/23 Accounting for variable consideration from a purchasers perspective
  • 29 Nov 2023
  • PDF (131kb)
ICAEW REP 019/23 Transition Plan Taskforce disclosure framework and implementation guidance
  • 09 Mar 2023
  • PDF (305kb)
ICAEW REP 065/22 EFRAG ESRSs
  • 05 Aug 2022
  • PDF (174kb)
ICAEW REP 052/22 SEC climate related disclosures
  • 21 Jun 2022
  • PDF (180kb)
ICAEW REP 021/22 Corporate reporting - improving its quality and enforcement
  • 21 Feb 2022
  • PDF (372kb)
ICAEW REP 83/21 Enhancing climate-related disclosures by standard listed companies
  • 13 Sep 2021
  • PDF (182kb)
ICAEW REP 80/20 Proposals to enhance climate-related disclosures by listed issuers and clarification of existing disclosures obligations
  • 05 Oct 2020
  • PDF (179kb)
ICAEW REP 76/20 EFRAG's draft comment letter on IASB's general protection and disclosures proposals
  • 05 Oct 2020
  • PDF (252kb)
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Browse all consultation responses

All consultation responses from across ICAEW are available on our consultations and representations page.

Corporate Reporting content

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Financial reporting

A range of practical resources on UK GAAP, IFRS and UK regulations.

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Non-financial reporting

Overviews of reporting requirements, plus a range of resources and guidance.

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