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160 results found.

Selected Topics

  • Standards, Codes & Guidance
  • FRC announces successful UK Stewardship Code signatories ahead of consultation closure

    The Financial Reporting Council (FRC) has announced the successful signatories to the UK Stewardship Code following the latest round of applications. There are now 297 signatories to the Code, representing £52.3 trillion assets under management. This incl

    News

    11 February 2025

  • FRC confirms no amendments to AS TM1

    Following its annual review and consultation on Actuarial Standard Technical Memorandum 1 (AS TM1), the Financial Reporting Council (FRC) has today confirmed that no changes will be made to the actuarial assumptions used to calculate Statutory Money Purch

    News

    6 February 2025

  • FRC releases guidance on revised reporting requirements under new FCA rules

    The FRC has issued a new Staff Guidance Note following the introduction of revised UK Listing Rules by the FCA in July 2024.

    News

    31 January 2025

  • Webinar Invitation: UK Stewardship Code consultation early feedback

    The FRC invites stakeholders to join an upcoming webinar on Monday 3 February to hear insights into the feedback heard so far during its consultation on proposed revisions to the UK Stewardship Code.

    News

    29 January 2025

  • FRC launches campaign to support UK SMEs to grow and scale

    The Financial Reporting Council (FRC) has launched a year-long campaign to help small and medium-sized enterprises (SMEs) access audit services and reduce reporting burdens where possible.

    News

    29 January 2025

  • FRC reviews Climate-related Financial Disclosures (CFD) by AIM and large private companies

    The FRC has today published a thematic review of Climate-related Financial Disclosures (CFD) by AIM and large private companies, following the first cycle of mandatory reporting.

    News

    21 January 2025

  • Webinar Invitation: How UK charities can prepare for amendments to FRS 102

    The Financial Reporting Council (FRC) invites stakeholders to attend an upcoming webinar on recent amendments to FRS 102 to discuss how it will impact UK charities and how they can start preparing for implementation of the updated reporting requirements.

    News

    9 January 2025

  • UK Sustainability TAC issues final recommendations

    The Financial Reporting Council (FRC), in its role as the Secretariat to the UK Sustainability Disclosure Technical Advisory Committee (the TAC’), has published the Committee’s final recommendations to the Secretary of State for Business and Trade, recomm

    News

    18 December 2024

  • FRC issues draft amendments to FRS 101 ‘Reduced Disclosure Framework’

    The Financial Reporting Council has today issued FRED 86 ‘Draft amendments to FRS 101 Reduced Disclosure Framework’ arising from of its annual review of FRS 101 for the 2024/2025 cycle.

    News

    13 December 2024

  • FRC consults on revisions to Technical Actuarial Standard for pensions

    The Financial Reporting Council (FRC) has today published a consultation proposing revisions to Technical Actuarial Standard 300: Pensions (TAS 300) to reflect recent developments in pension scheme funding.

    News

    9 December 2024

  • FRC issues updated suite of factsheets for FRS 102

    The Financial Reporting Council has today issued an updated suite of factsheets on aspects of FRS 102. The updated factsheets follow the Periodic Review 2024 amendments to FRS 102 and other FRSs, and provide additional guidance to support stakeholder repo

    News

    27 November 2024

  • Webinar Invitation: Consultation on updates to UK Stewardship Code

    The Financial Reporting Council invites stakeholders to attend an upcoming webinar covering the key proposals in the UK's Stewardship Code consultation.

    News

    13 November 2024

  • One year on: In Conversation with FRC CEO, Richard Moriarty

    Richard Moriarty reflects on his first year leading the FRC in this In Conversation podcast episode, hosted by Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs. Richard and Kate discuss the FRC’s milestones from the past twelve month

    News

    21 October 2024

  • Webinar Invitation: UK Corporate Governance Code 2024 - first reporting cycle preview

    The Financial Reporting Council invites stakeholders to attend an upcoming webinar on Thursday 24 October 2024, 13:30-14:30, on the key changes in the revised UK Corporate Governance Code ahead of its first reporting cycle, beginning 1 January 2025.

    News

    9 October 2024

  • FRC publishes updated actuarial guidance on the use of AI and Machine Learning

    The Financial Reporting Council (FRC) has today published revised Technical Actuarial Guidance: Models, to support the growing use of Artificial Intelligence and Machine Learning (AI/ML) techniques in actuarial work. The updated guidance aims to support p

    News

    7 October 2024

  • UKEB issues draft comment letters on IASB exposure drafts

    Issued on behalf of the UKEB. The UK Endorsement Board (UKEB) has issued draft comment letters on two IASB exposure drafts - one on climate-related risks and uncertainties, and another on amendments to IFRS 19. It has also published a Draft Endorsement Cr

    News

    27 September 2024

  • FRC publishes Annual Review of Corporate Reporting

    News

    24 September 2024

  • FRC publishes revised technical actuarial standards for the insurance sector

    The Financial Reporting Council (FRC) has today published version 2.0 of Technical Actuarial Standard 200 (TAS 200). These revisions are reflective of stakeholder feedback received throughout the FRC’s consultation, and aim to reflect developments in th

    News

    20 September 2024

  • Survey Response Deadline Extended: IFRS 18 Presentation and Disclosure in Financial Statements

    Issued on behalf of the UKEB: To aid its endorsement work, the UKEB launched surveys for UK users of accounts and preparers to gather their views on IFRS 18. The deadline for stakeholder responses has now been extended to 30 September 2024.

    News

    11 September 2024

  • FRC issues September 2024 editions of UK and Ireland accounting standards

    The Financial Reporting Council (FRC) has today issued new September 2024 editions of UK and Ireland financial reporting standards.

    News

    10 September 2024

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