Corporate Reporting Faculty highlights
Exclusive
IFRS 17 Insurance Contracts for non-insurers – do you have contracts that fall within its scope?
- Helpsheets and support
- 20 Feb 2023
This guide helps non-insurers determine whether, and to what extent, they may be affected by the standard.
Exclusive
Planning for the 2022/23 reporting season
- Helpsheets and support
- 08 Dec 2022
This guide sets out the areas of reporting that may require more attention than in previous years. It also considers the impact of an uncertain economic environment on the accounts.
Exclusive
How high inflation impacts accounting
- Article
- 05 Dec 2022
As inflation increases after a sustained period of low inflation, companies are now having to consider the impact high inflation has on their financial reporting and related uncertainties.
Exclusive
Going concern considerations – a guide for FRS 102 preparers
- Helpsheets and support
- 06 Sep 2022
Factors to consider when doing a going concern assessment and the practical implications for financial reporting.
Exclusive
Going concern considerations – a guide for FRS 105 preparers
- Helpsheets and support
- 06 Sep 2022
Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.
Exclusive
Going concern considerations - a guide for IFRS reporters
- Helpsheets and support
- 06 Sep 2022
This guide summarises management’s responsibilities for assessing going concern and the associated practical implications for financial reporting under IFRS.
Improvement needed on discount rates disclosures, FRC warns
- Article
- 16 Jun 2022
The regulator’s latest thematic review identifies common challenges in the reporting of discount rates based on analysis of annual reports.
Exclusive
Financial instruments: FRS 102 factsheet
- Helpsheets and support
- 03 Jan 2023
- PDF (500kb)
Summarising the requirements of FRS 102 for basic and other financial instruments, this factsheet includes practical tips and illustrative examples.
Latest news and insights
How to build the case for sustainability service lines
- Article
- 17 Feb 2025
This second unit in ICAEW’s new, free e-learning programme focuses on building the business case for sustainability, including for practices considering new ESG service lines.
Moves to shake up EU laws and green finance alliance threaten transition
- Article
- 12 Feb 2025
Controversy has erupted over plans to merge the three main laws behind Europe’s Green Deal and to reinvent one of the world’s biggest environmental, social and governance investment alliances – the Glasgow Financial Alliance for Net Zero (GFANZ).
FRC sets out sustainability assurance market recommendations
- Article
- 10 Feb 2025
A clear UK policy framework, a unified regulatory regime and improved information on the quality of sustainability assurance among the actions outlined by the regulator.
Sustainability reporting: building trust and credibility
- Article
- 07 Feb 2025
The potential for an internationally agreed baseline on which to build the sustainability reporting ecosystem is within reach, says IAASB Chair Tom Seidenstein, but collaboration is key.
Why accountants are critical for ESG accounting
- Article
- 03 Feb 2025
Addressing the World Forum of Accountants, ICAEW President Malcolm Bacchus highlighted the need for collaboration in developing ESG accounting that is needed for a sustainable future.
Influencing policy to support you: January 2025
- Article
- 30 Jan 2025
ICAEW has made submissions to the government’s financial services and trade strategy consultations, and met MPs to discuss industrial strategy, proposed changes to apprenticeship funding and plans for growth.
FRC review benchmarks climate-related financial disclosures
- Article
- 29 Jan 2025
Review of companies that have undergone the first cycle of mandatory reporting highlights areas for improvement and calls for clear, concise and entity-specific disclosures.
Gender pay gaps: the methodology minefield
- Article
- 20 Jan 2025
From the Employment Rights Bill to impending EU Pay Transparency Directive, what are the challenges facing organisations as efforts to tackle gender equity ramp up?
