Displaying 1-23 of 23 results
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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.
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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.
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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.
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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.
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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.
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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.
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Financial instruments: FRS 102 factsheet
- Helpsheets and support
- 05 Jan 2023
- PDF (495kb)
Summarising the requirements of FRS 102 for basic and other financial instruments, this factsheet includes practical tips and illustrative examples.
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IFRS 9 Financial Instruments - hedge accounting - Updated
- Helpsheets and support
- 09 Jan 2023
- PDF (466kb)
This updated factsheet outlines the hedge accounting requirements of IFRS 9 Financial Instruments, comparing them with those of IAS 39. It also contains practical tips to help with implementation.
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IFRS 9 Financial Instruments – overview - Updated
- Helpsheets and support
- 05 Jan 2023
- PDF (405kb)
This updated factsheet outlines the key requirements of IFRS 9 Financial Instruments, including classification and measurement, and impairment of financial assets. It’s focus is on the non-financial sector.
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How to distinguish adjusting from non-adjusting events after the reporting period under IAS 10
- Helpsheets and support
- 23 May 2022
This guide outlines factors to consider when determining whether post balance sheet events are adjusting or non-adjusting in the accounts.
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How to distinguish adjusting from non-adjusting post balance sheet events under UK GAAP
- Helpsheets and support
- 12 May 2022
This guide outlines the factors to consider when determining whether post balance sheet events are adjusting or non-adjusting in the accounts.
Auditor remuneration technical release - TECH 01/22
- Technical release
- 25 Apr 2022
- PDF (482kb)
Updated guidance on the disclosure of auditor remuneration for the audit of accounts and other (non-audit) services which supersedes the guidance set out in TECH 14/13.
War in Ukraine: the corporate reporting implications
- Helpsheets and support
- 14 Mar 2022
This guide serves to highlight key areas of financial and non-financial reporting that companies might consider in light of the ongoing war in Ukraine.
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FRS 102 Overview
- Helpsheets and support
- 18 Apr 2023
- PDF (478kb)
This updated factsheet provides a high-level summary of FRS 102 and includes practical tips and guidance on some common pitfalls.
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2021 UK GAAP Accounts
- Helpsheets and support
- 31 Aug 2022
- PDF (551kb)
This factsheet highlights new and modified requirements for preparers of UK GAAP accounts for accounting periods beginning on or after 1 January 2021.
Brexit: Implications of changes to company law on corporate reporting
- Helpsheets and support
- 14 Jun 2021
The end of the transition period brought into effect changes in company law that have an impact on the preparation of the annual report and accounts. This guide outlines some of the practical implications.
Renegotiating loan contracts under FRS 102
- Helpsheets and support
- 08 Jun 2021
This guide outlines the accounting requirements under FRS 102 when loan contract terms are renegotiated together with illustrative examples.
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IFRS 16 Leases
- Helpsheets and support
- 25 May 2023
- PDF (692kb)
This factsheet provides an overview of IFRS 16 together with practical tips and examples. It has been updated for recent amendments.
2020/21 Reporting: Going concern and impairment
- Webinar
- 28 Jan 2021
Going concern and impairment considerations for those preparing accounts under FRS 102 or FRS 105 with late 2020 or early 2021 year-ends.
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Modifications to revenue recognition under IFRS 15
- Helpsheets and support
- 01 Feb 2021
A guide to the accounting implications of changes to contracts with customers as a result of the pandemic.
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Contract modifications under IFRS 9 Financial Instruments
- Helpsheets and support
- 01 Feb 2021
This short guide outlines the accounting implications of contract modifications to financial liabilities together with an illustrative example.
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UK Regulation for Company Accounts – pre 2021
- Helpsheets and support
- 28 Sep 2016
- PDF (562kb)
This factsheet provides an overview of the regulatory requirements affecting UK company accounts. It reflects the requirements of the Companies Act 2006 applicable to financial years beginning before 1 January 2021.
Displaying 1-23 of 23 results