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726 results found.

  • Accounting Standards Projects
    Learn about our ongoing Accounting Standards projects.

    25 September 2023

  • Corporate Reporting Review
    Corporate Reporting Review (CRR) undertakes the day-to-day work relating to the FRC’s statutory responsibility to monitor and improve the quality of corporate reporting in the UK.

    25 September 2023

  • Accounting and Reporting
    Our work supports the FRC’s objective of “promoting transparency and integrity in business” through the following activities.

    18 September 2023

  • UK Accounting Standards
    The FRC develop and maintain UK and Irish accounting standards by developing and issuing accounting standards and undertaking outreach with stakeholders.

    18 September 2023

  • Financial Reporting Standard for Smaller Entities (FRSSE)
    This standard has been withdrawn and replaced by FRS 100 to FRS 105, which are available from our UK Accounting Standards page.

    25 September 2023

  • FRS 105 The Financial Reporting Standard applicable to the Micro‑entities Regime
    FRS 105 is intended for use in the preparation of the financial statements of companies that qualify for the micro-entities regime.

    20 September 2023

  • FRS 104 Interim Financial Reporting
    FRS 104 is intended for use in the preparation of interim reports by entities that apply FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland when preparing their annual financial statements.

    20 September 2023

  • FRS 103 Insurance Contracts
    FRS 103 consolidates existing financial reporting requirements and guidance for insurance contracts.

    20 September 2023

  • FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
    This FRS is a single financial reporting standard that applies to the financial statements of entities that are not applying adopted IFRS, FRS 101 or FRS 105.

    20 September 2023

  • FRS 101 Reduced Disclosure Framework
    FRS 101 sets out a reduced disclosure framework which addresses the financial reporting requirements and disclosure exemptions for the individual financial statements of subsidiaries and ultimate parents.

    20 September 2023

  • FRS 100 Application of Financial Reporting Requirements
    FRS 100 sets out the financial reporting requirements for UK and Republic of Ireland entities.

    20 September 2023

  • Enforcement Cases
    View cases and outcomes.

    29 September 2023

  • CRR Case Summaries and Entity-specific Press Notices
    The FRC publishes, on a quarterly basis, summaries of its findings from recently closed reviews that resulted in a substantive question to a company (‘Case Summaries’).

    29 September 2023

  • UK Accounting Standards (overview)
    Read the foreword to the Accounting Standards and access key links.

    3 October 2023

  • Scope and limitations of a CRR review
    A review conducted by CRR does not provide any level of assurance on which reliance can be placed by a company, its directors or any other third party. This includes, but is not limited to, a company’s shareholders and potential investors.

    28 September 2023

  • Publicity, confidentiality and penalties
    Certain aspects of CRR’s interaction with companies may be made public; however, access to and disclosure of case details is strictly controlled. The FRC has no power to impose penalties on a company.

    28 September 2023

  • Communicating and interacting with CRR
    The majority of our interactions with companies are conducted through formal letters. However, in some circumstances it may be more appropriate and efficient to have face-to-face meetings with company representatives.

    28 September 2023

  • Selection and review
    We select reports and accounts and interim reports to review using a combination of risk-based and rotational review approaches. We then consider if there is, or may be, a question whether they comply with the law or other relevant reporting requirements.

    28 September 2023

  • Impact Assessments and Feedback Statements
    Impact assessments and feedback statements have been issued alongside the relevant standard or amendment to a standard.

    25 September 2023

  • Terms of use for users of financial reporting standards issued by the FRC
    Read the terms of use for the financial reporting standards available from the FRC.

    25 September 2023

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