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133 results found.

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  • Standards, Codes & Guidance
  • FRC welcomes record number of Stewardship Code signatories

    News

  • 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

  • In Conversation: Looking ahead to the first reporting cycle of the 2024 UK Corporate Governance Code

    Ahead of the first reporting cycle under the new 2024 UK Corporate Governance Code, listen to the latest 'In Conversation' podcast episode featuring Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs, and Maureen Beresford, Acting Dir

    News

    9 September 2024

  • FRC publishes thematic reviews into offsetting in the financial statements and IFRS 17 Insurance Contracts

    The FRC has today published two thematic reviews into the quality of UK company reporting in respect of offsetting in the financial statements and IFRS 17 Insurance Contracts.

    News

    5 September 2024

  • FRC publishes amendments to FRS 101 Reduced Disclosure Framework

    The Financial Reporting Council (FRC) has today issued minor Amendments to FRS 101 Reduced Disclosure Framework following the 2023/24 annual review cycle.

    News

    9 August 2024

  • UKEB seeks stakeholder views on IASB's standard: IFRS 18 Presentation and Disclosure in Financial Statements

    Issued on behalf of the UKEB: IFRS 18 UKEB webinar recording and surveys; UKEB welcomes the IASB’s publication of its Exposure Draft (ED) Climate-related and Other Uncertainties in the Financial Statements; Share your experience of the UKEB Website.

    News

    2 August 2024

  • IASB Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment – UKEB Final Comment

    The UKEB has published its Final Comment Letter and Feedback Statement in response to the IASB’s Exposure Draft on Business Combinations—Disclosures, Goodwill and Impairment. The UKEB is broadly supportive of the proposals, however our Final Comment Lette

    News

    26 July 2024

  • FRC Annual Report highlights continued progress in improving standards of audit, financial and corporate reporting to support UK corporate growth

    The Financial Reporting Council (FRC) has today published its Annual Report and Accounts for 2023/24. The report underscores the FRC’s ongoing commitment to improving audit quality and corporate reporting in the UK while adapting to evolving market needs

    News

    24 July 2024

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