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773 results found.

Selected Topics

  • Accounting
  • Accounting Standards Projects

    Learn about our ongoing Accounting Standards projects.

  • 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.

  • UK Accounting Standards

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

  • Accounting and Reporting

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

  • 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.

    Standard

  • FRS 103 Insurance Contracts

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

    Standard

  • 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.

    Standard

  • 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.

    Standard

  • 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.

    Standard

  • FRS 100 Application of Financial Reporting Requirements

    FRS 100 sets out the financial reporting requirements for UK and Republic of Ireland entities.

    Standard

  • 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    This standard has been withdrawn and replaced by FRS 100 to FRS 105, which are available from our UK Accounting Standards page.

    Standard

  • Enforcement Cases

    View cases and outcomes.

  • 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’).

  • Statements of Recommended Practice (SORPs)

    View our policy on developing Statements of Recommended Practice.

  • Superseded Staff Factsheets

    In December 2018 the FRC issued a suite of factsheets on aspects of FRS 102, including the Triennial Review 2017. In November 2024, after the Periodic Review of FRS 102, new FRC Factsheets were produced which superseded these versions.

  • FRC Factsheets

    In November 2024 the FRC issued an updated suite of factsheets on aspects of FRS 102, including the Periodic Review 2024. The factsheets are intended to assist stakeholders by highlighting certain requirements of FRS 102.

  • Differences between UK and Ireland financial reporting standards and IFRS Accounting Standards

    Learn the relationships between UK and Ireland financial reporting standards and IFRS Standards.

  • UK Accounting Standards (overview)

    Read the foreword to the Accounting Standards and access key links.

  • Significant differences between FRS 102 and the IFRS for SMEs Accounting Standard

    The requirements in FRS 102 are based on the IASB’s International Financial Reporting Standard for Small and Medium-sized Entities (‘the IFRS for SMEs Standard’), with some significant amendments made for application in the UK and Republic of Ireland.

  • Impact Assessments and Feedback Statements

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

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