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753 results found.

Selected Topics

  • Accounting
  • 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

  • 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

  • Accounting and Reporting

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

    18 September 2023

  • FRS 100 Application of Financial Reporting Requirements

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

    Standard

    27 March 2024

  • 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

    27 March 2024

  • FRS 103 Insurance Contracts

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

    Standard

    27 March 2024

  • 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

    27 March 2024

  • 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

    27 March 2024

  • 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

    27 March 2024

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    This standard has been withdrawn and replaced by FRS 100 to FRS 105, which are available from our UK Accounting Standards page.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

    25 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

  • 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.

    27 March 2024

  • Staff Factsheets

    On 13 December 2018 the FRC issued a suite of staff factsheets on aspects of FRS 102, including the 2017 triennial review. The factsheets are intended to assist stakeholders by highlighting certain requirements of FRS 102.

    27 March 2024

  • Impact Assessments and Feedback Statements

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

    27 March 2024

  • 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.

    27 March 2024

  • UK Accounting Standards (overview)

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

    27 March 2024

  • Superseded Staff Education Notes

    In 2013, the FRC Staff prepared 16 Staff Education Notes for the convenience of users of FRS 102. The Staff Education Notes were later superseded by the Staff Factsheets.

    5 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

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