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News in Corporate and financial reporting

  1. Proposed changes to UK GAAP

    Catch up on our webinar on the FRC’s proposed revisions to UK GAAP.

  2. Guide for small and micro-entities

    Read our updated guide on financial reporting requirements for small and micro-sized entities.

  3. Research on charity reserves policy

    Find out more about new research on the management of charity reserves from the Scotland Funders’ Forum and IVAR.

  4. ICAS responds to ISSB exposure drafts

    In this article James Barbour CA highlights the FRC’s guidance for listed companies on how to run an effective AGM.

  5. Why charities measure impact

    Read the high-level findings from ICAS funded academic research on impact practice and reporting by charities.

  6. IFRS Foundation and GRI agree MoU

    We highlight the announcement that the IFRS Foundation and GRI have signed a Memorandum of Understanding.

  7. UKEB seeks advisory members

    The UK Endorsement Board launches a recruitment campaign to establish key advisory groups

  8. AIC SORP consultation

    Find out more about the AIC's consultation on the SORP for Investment Trust Companies and Venture Capital Trusts.

  9. Consolidated FRSs issued

    FRC issues new consolidated January 2022 editions of UK and Ireland accounting standards.

  10. FRS 102 call for views

    Learn more about the ICAS approach and key feedback to the FRC’s call for views on FRS 102.

  11. FRC climate-related matters

    We highlight a recent FRC staff factsheet on climate-related matters for FRS 102 reporters.

  12. Survey on goodwill measurement

    Have your say on the subsequent measurement of goodwill in IFRS Standards.

  13. Climate reporting made mandatory

    Find out about new regulations to make climate-related disclosures mandatory for the largest UK companies.

  14. Climate right for new ISSB

    Read the latest update from the IFRS Foundation on developments in sustainability reporting.

  15. IFR4NPOs: Part two

    Discover the views of ICAS on the development of international financial reporting guidance for NPOs on specific matters.

  16. Sustainability reporting next steps

    Learn about the latest developments from the IFRS Foundation Trustees on the future of sustainability reporting.

  17. FRC Thematic: Carbon reporting

    We highlight the FRC’s Thematic Review on Streamlined Energy and Carbon Reporting.

  18. IFR4NPOs: financial reporting

    Discover the views of ICAS on the development of international financial reporting guidance for NPOs.

  19. Amendments to IFRS constitution

    Learn about the proposed amendments to the IFRS Foundation constitution to accommodate a Sustainability Standards Board.

  20. EU sustainability reporting

    Read about a proposal issued by the European Commission for greater consistency in sustainability reporting.
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