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176 results found.

Selected Topics

  • Standards, Codes & Guidance
  • UKEB Outreach on the IASB’s IFRS 18 Presentation and Disclosure in Financial Statements

    The IASB published IFRS 18 Presentation and Disclosure in Financial Statements with an effective date of annual reporting periods beginning on or after 1 January 2027, subject to adoption in the UK by the UKEB. As part of UKEB’s endorsement and adoption w

    News

    16 July 2024

  • Webinar Reminder: FRC revisions to FRS 102 - UK & Ireland accounting standards

    The Financial Reporting Council (FRC) invites stakeholders to attend an upcoming webinar on its recent revisions to FRS 102 on Wednesday 15 May 2024, 11:00-12:00 (BST).

    News

    25 April 2024

  • Rate Regulated Activities Economic Study

    This preliminary assessment is subject to change as the IASB deliberates on additional topics in anticipation of a standard being published in 2025.

    News

    19 April 2024

  • UKEB Outreach on the IASB’s Exposure Draft: Business Combinations – Disclosures, Goodwill and Impairment

    The UKEB aims to understand UK stakeholder views on the IASB’s Exposure Draft, and stakeholders are invited to participate in our outreach events, to be carried out jointly with the IASB.

    News

    4 April 2024

  • FRC revises UK and Ireland accounting standards

    The Financial Reporting Council (FRC) has today issued comprehensive improvements to financial reporting standards applicable in the UK and Republic of Ireland which are used by an estimated 3.4 million businesses.

    News

    27 March 2024

  • Roundtable invitation: UK Stewardship Code 2020 review

    As part of the Financial Reporting Council (FRC)’s review of the UK Stewardship Code 2020, the FRC is holding a series of roundtable discussions on the efficacy of the 2020 Code. We would like to hear of any areas for potential improvement and the extent

    News

    14 March 2024

  • FRC consultation on proposed changes to Technical Actuarial Standard 200

    The Financial Reporting Council (FRC) has today published a consultation on proposed revisions to Technical Actuarial Standard 200 (TAS 200) to streamline the standard and ensure it reflects recent regulatory developments in the insurance industry.

    News

    16 February 2024

  • Review of reporting by the UK’s largest private companies

    News

    31 January 2024

  • FRC updates the Ethical Standard for Auditors

    News

    15 January 2024

  • FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle

    The FRC has today issued FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle.

    News

    5 December 2023

  • FRC publishes review of companies’ IFRS 17 disclosures

    The Financial Reporting Council (FRC) has today published its thematic review of companies’ first-time application of IFRS 17, a new and fundamental change in accounting for insurance contracts.

    News

    15 November 2023

  • FRC sets out reporting expectations amidst ongoing economic uncertainty

    News

    5 October 2023

  • Webinar and Roundtable Invitation: FRC’s Ethical Standard consultation

    News

    25 September 2023

  • In Conversation: Clarifying Guidance for the UK Corporate Governance Code

    In the latest episode of the FRC’s In-Conversation podcast series, host Kate O’Neill sits down with Jessica Dahlstrom, Head of Corporate Governance, and Kelvin Ernest, Senior Policy Associate in the Corporate Governance team, to unpack the recent update t

    Videos and podcasts

    13 November 2025

  • Improving transparency: FRC proposals to revise auditor reporting standards ISA (UK) 700, 701 and 720

    Videos and podcasts

    12 November 2025

  • In Conversation: UK Stewardship Code 2026 - What you need to know

    For this In Conversation podcast episode, Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs, discusses the key changes in the recently revised UK Stewardship Code with Andrea Tweedie, Head of Stewardship.

    Videos and podcasts

    4 September 2025

  • In Conversation: Remuneration - UK Corporate Governance Code 2024

    The final episode of the FRC's podcast series on the UK Corporate Governance Code 2024 unpacks the purpose and significance of Section 5 of the Code, and explores why it plays such a crucial role in today's evolving corporate landscape.

    Videos and podcasts

    26 August 2025

  • 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

    Videos and podcasts

    21 October 2024

  • Stewardship Code Review Update

    Videos and podcasts

    24 July 2024

  • FRC's key changes to FRS 102

    In our latest In Conversation podcast, Kate O’Neill, the FRC’s Director of Stakeholder Engagement and Corporate Affairs, speaks to Jenny Carter, the FRC’s Director of Accounting and Reporting Policy.

    Videos and podcasts

    28 May 2024

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