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727 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
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 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 103 Insurance Contracts
FRS 103 consolidates existing financial reporting requirements and guidance for insurance contracts.
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
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
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This standard has been withdrawn and replaced by FRS 100 to FRS 105, which are available from our UK Accounting Standards page.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
UK Accounting Standards (overview)
Read the foreword to the Accounting Standards and access key links.
27 March 2024
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
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
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
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
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