Financial reporting

Proposed changes to UK GAAP

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

Guide for small and micro-entities

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

FRS 102 call for views

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

FRC climate-related matters

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

Survey on goodwill measurement

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

COVID-19 disclosures

Read our summary of a selection of disclosures in annual reports and accounts on the effects of the COVID-19 pandemic.

Periodic review of FRS 102

Find out how you can have you say in the FRC periodic review of FRS 102.

ICAS response to IFRS 16 amendment

Read the ICAS response to the IASB amendment to IFRS 16 on COVID-19-related rent concessions beyond 30 June 2021.

Rent concessions to be extended

Post-transition period guidance

The FRC has issued guidance for accounts prepared for periods that straddle the Transition Period Completion Day.

Accounting framework after Brexit

Learn about the key changes to the post-transition period accounting framework.

Accounting for government grants

Read the ICAS guidance on accounting for the Small Business and the Retail, Hospitality and Leisure Grant Funds.

Ten areas for improved reporting

This article highlights the ten areas in company reports identified by the FRC as needing improvement.

Cyber security disclosures

Read our review of the disclosures relating to cyber-security risks in the annual reports of UK listed companies.

Charities: going concern essentials

Key highlights from ICAS guidance for charity trustees on going concern.

Charity going concern guidance

Read ICAS guidance for the trustees of UK charities on going concern.

FRC statement on IFRS 16 amendment

Read the FRC statement on the amendment to IFRS 16 – Covid-19-Related Rent Concessions.

COVID-19 Accounting guidance

Read the ICAS guidance for UK entities on accounting for Government Support measures introduced during COVID-19.

Irish Qualifying Partnerships

Update for members undertaking engagements for Qualifying Partnerships in Ireland.

FRC guidance on APMs

Read the latest FRC guidance updated to include reporting on exceptional items and APMs during COVID-19.