Corporate and financial reporting responses
2022
- Response to the FRC's FRED 80 FRS 100 application of financial reporting requirements
- Response to ISSB's Exposure Draft on general requirements for disclosure of sustainability-related financial information
- Response to the IASB's Exposure Draft on disclosure requirements in IFRS accounting standards
- Response to the IASB's Exposure Draft on subsidiaries without public accountability disclosures
- Response to the ISSB's Exposure Draft on IFRS S2 Climate-related disclosures
2021
2015
- FRC discussion paper - Improving the quality of reporting by smaller listed and AIM Quoted Companies
- ICAS response response to FRC FRED 59: Draft Amendments to FRS 102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland Small entities and other minor amendments 30 April 2015 - PDF [219 KB]
- ICAS response to FRC FRED 58: Draft FRS 105 - The Financial Reporting Standard applicable to the Micro-entities Regime 30 April 2015 -PDF [292 KB]
2014
- A Review of the Conceptual Framework for Financial Reporting (IASB) - 14 January 2014 -
PDF [382 KB] - Amendments to the FRSSE - micro-entities (FRC) 12 February 2014 - PDF [225 KB]
- Amendments to FRS 101 - Reduced Disclosure Framework (FRC) - 24 March 2014 - PDF [222 KB]
- Response to the FRC on proposed amendment to FRS 102 - pension obligations - PDF [131 KB]
2013
- Intergrated IR Framework: Integrated Reporting (IIRC) - 15 July 2013 - PDF [360 KB]
- Prudence, Reliability of Financial Information and Uncertainty (EFRAG) 5 July 2013 -
PDF [208 KB] - Financial Instruments: Expected Credit Losses (IASB) - 5 July 2013 - PDF [277 KB]
- Clarification of Acceptable Methods of Depreciation and Amortisation (IASB) - 2 April 2013 - PDF [210 KB]
- Classification and Measurement: Limited Amendments to IFRS 9 (IASB) - 28 March 2013 - PDF [319 KB]
- Equity Method-Share of Other Net Asset Changes (IASB) - 22 March 2013 - PDF [212 KB]
- Recoverable Amount Disclosures for Non-Financial Assets (IASB) - 18 March 2013 - PDF [66 KB]
- Annual Improvements 2011-2013 (IASB) - 18 February 2013 - PDF [116 KB]
- Thinking bout disclosure in a broader context (FRC) - 31 January 2013 - PDF [290 KB]
2012
- Towards a disclosure framework for the notes (EFRAG) - 31 December 2012 - PDF [360 KB]
- Financial Reporting Exposure Draft 48 (FRC) - 3 December 2012 - PDF [280 KB]
- Comprehensive Review of the IFRS for SMEs (IASB) - 30 November 2012 - PDF [284 KB]
- IFRS 8 Operating Segments (IASB) - 16 November 2012 - PDF [54 KB]
- The Future of Financial Reporting in the UK and Republic of Ireland (ASB) - 30 April 2012 - PDF [266 KB]
- Equity markets and long-term decision making (Kay Review) - 27 April 2012 - PDF [280 KB]
- Revenue from Contracts with customers (IASB) - 13 April 2012 - PDF [205 KB]
- Considerations of Materiality in Financial Reporting (ESMA) - 29 March 2012 - PDF [255 KB]
- Investment Entities (IASB) - 5 March 2012 - PDF [202 KB]