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145 results found.

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  • Standards, Codes & Guidance
  • 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

  • FRC announces significant update to the UK Stewardship Code

    News

    22 July 2024

  • 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

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