Corporate and financial reporting
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IFRS 9: Main changes
A look at the key changes that investors and other users of the accounts can expect to see from IFRS 9.
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Technical and regulation queries
Do you have a question about accounting and auditing; ethics; anti-money laundering; practice support; insolvency; ICAS regulation or tax?
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Proposed changes to UK GAAP
Catch up on our webinar on the FRC’s proposed revisions to UK GAAP.
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Guide for small and micro-entities
Read our updated guide on financial reporting requirements for small and micro-sized entities.
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Changes to UK GAAP delayed
Find out more about the FRC’s autumn 2023 project update on its periodic review of UK GAAP.
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ICAS response: Non-financial reporting
Read more about our response to the DBT’s call for evidence on non-financial reporting
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LLPs SORP consultation
Learn more about CCAB’s consultation on changes to the limited liability partnerships SORP.
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Changes to FRS 102 and 101 on deferred tax
Find out more about the amendments issued by the FRC to FRS 102 and FRS 101 on deferred tax.
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Corporate and financial reporting responses
Current guidance, news, thought leadership and consultations on Corporate Financial Reporting.
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Principles not rules
ICAS is pleased to announce the publication of its report Principles Not Rules: A Question of Judgement.
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Losing the excess baggage
Report on ICAS-NZICA project for the IASB to review IFRS disclosure requirements
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Making corporate reports readable
This document demonstrates that it is possible to produce a corporate report in less than 30 pages by only providing decision-useful information.
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IFRS Foundation and GRI agree MoU
We highlight the announcement that the IFRS Foundation and GRI have signed a Memorandum of Understanding.
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Climate reporting made mandatory
Find out about new regulations to make climate-related disclosures mandatory for the largest UK companies.
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Climate right for new ISSB
Read the latest update from the IFRS Foundation on developments in sustainability reporting.