Technical resources

Loans to participators

How to handle written off payments to participators, directors and employees

FRS 101: reduced disclosure framework election

Parent companies wishing to take advantage of FRS 101 'reduced disclosure framework' need to notify shareholders

When unincorporated businesses can apply FRS 105

FRS 105 can be applied by unincorporated businesses that meet the size criteria

FRS 101 and FRS 102 tax overview

New guidance outlines the key tax considerations for companies transitioning from old UK GAAP to the new standards

Investment properties – practical issues adopting new UK GAAP

A look at the differences between FRSSE 2015, FRS 105 and FRS 102 and the new UK GAAP regime for transfers between investment properties and other classes of assets

FRS 102: accounting for director loans and inter-group loans

When is a loan from a director a financial instrument?

Implementing FRS 102 – problem areas

Members have raised a number of FRS 102 issues where ‘new’ UK GAAP is different from the previous treatment

FRS 102 intangible assets – what’s changed?

A look at the main differences between the old and the new UK GAAP regime, concerning intangible assets.

The latest changes to FRS 102

A summary of the latest incremental improvements and clarifications to (FRS) 102

Accounting standards

The Financial Reporting Council has issued revised accounting standards following the triennial review

ACCA comments on SORP consultation - Update Bulletin 2

ACCA response to an invitation to comment issued by the Charity Commission for England and Wales and the Office of the Scottish Charity Regulator in February 2018.

Insights into integrated reporting 2.0: walking the talk

This report examines the reporting practices of organisations in the International Integrated Reporting Council's Business Network. It highlights the progress made towards integrated reporting over the past year, discusses the challenges that preparers face, and gives practical recommendations to guide more organisations on the path to integrated reporting.

Tenets of good corporate reporting

This report sets out ACCA's views on the characteristics that make for good corporate reporting and on some key general issues that also affect it, including the need for global standards, for a mixture of fair value and historical cost, prudence and the need for reporting to cover more than the financial statements.

Multi-Unit Developments Act 2011

Technical document resource for the Multi-Unit Developments Act 2011

ACCA response to IASB exposure draft - definition of material

ACCA response to, 'Definition of material – proposed amendments to IAS1 and IAS8'. An exposure draft issued by the International Accounting Standards Board in September 2017

Charitable incorporated organisations (CIO)

The conversion regulations and other secondary legislation under the Charities Act are now in force

FRS 102 amendments

The FRC has issued amendments to FRS 102

ACCA response to IASB exposure draft - Accounting policies and estimates – proposed amendments to IAS8

ACCA response to an exposure draft issued by the International Accounting Standards Board, 'the Accounting policies and estimates – proposed amendments to IAS8'

Costs and benefits to small companies of digital reporting

Brunel University paper examining the costs and benefits to small companies in the UK of statutory digital reporting.

Directors responsibilities for financial reporting

This publication has been prepared to assist directors, to understand and fulfil their responsibilities in relation to financial reporting. It has been specifically prepared for members of ACCA and CA ANZ to provide to directors who do not have a financial background to assist them in understanding their responsibilities.

Sustainable Development Goals

This report sets out to demonstrate why the SDGs matter to professional accountants; the role of the private sector in their delivery and how professional accountants can be part of a collaborative group of actors working together to achieve the aims of the 2030 Agenda

ACCA comments on FRC exposure draft- Guidance on the Strategic Report: Non-financial reporting

Draft amendments to Guidance on the Strategic Report: Non-financial reporting Exposure Draft issued for comment by the Financial Reporting Council in August 2017

Disclosure Initiative — Principles of Disclosure

Joint submission by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants, to a discussion paper issued for public consultation by the International Accounting Standards Board (IASB), Disclosure Initiative—Principles of Disclosure

Financial statements for primary and secondary-level schools

This is a resource page for members’ preparing financial statements for primary and secondary schools in the Republic of Ireland.

Post-implementation Review – IFRS 13 Fair value measurement

ACCA response to the 'Post-implementation Review – IFRS 13 Fair value measurement Request for information', issued by the International Accounting Standards Board in May 2017

Improvements to IFRS 8 Operating segments

ACCA response to the International Accounting Standards Board's (IASB) exposure draft on improvements to IFRS 8 Operating segments.

ACCA response to FRC FRED 67 amendments

ACCA's response to the FRC’s FRED 67 draft amendments to FRS 102.

Public consultation on the operations of the European Supervisory Authorities

ACCA response to a consultation on the operations of the European Supervisory Authorities.

Framework implementation feedback

ACCA welcomes this opportunity to respond to International Integrated Reporting Council's (IIRC) invitation to comment on the implementation of the International Framework (‘the Framework’).

Insights into Integrated Reporting: challenges and best practice responses

ACCA has critiqued 41 corporate reports from the Integrated Reporting Business Network and draws together areas for improvement as well as advice for organisations new to integrated reporting.

Comments on Annual improvements to IFRS standards 2015-2017 cycle

Comments from ACCA on Annual improvements to IFRS standards 2015 – 2017 cycle: An exposure draft issued by the International Accounting Standards Board.

Improving the statement of cash flows

ACCA response to the consultation from the Financial Reporting Council on improving cash flow statements.

Sustainability reporting: the evolving landscape in Pakistan

This report examines the changes in sustainability reporting in Pakistan and in doing so aims to find the key benefits that lead organisations to report on sustainability.

ACCA president debate 8 February 2017

ACCA's first President's debate for 2017 was held in Brussels on the topic of 'accounting for natural resources'. Here we present a short video of the event featuring interviews with the main speakers.

Recommendations of the Task Force on Climate-related Financial Disclosures

ACCA’s response to the Financial Stability Board

Triennial review of UK and Ireland accounting standards

ACCA has responded to a consultation document issued by the Financial Reporting Council on the approach to changes in IFRS.

Charities SORP

ACCA has responded to an invitation, sponsored by the Charity Commission and the Office of the Scottish Charity Regulator, to comment on the Charities SORP

IASB Definition of a business and accounting for previously held interests

ACCA has responded to an invitation to comment from the International Accounting Standards Board on its draft definition of a business and accounting for previously held interests.

FRC consultation on FRS102 implementation issues

ACCA has responded to an invitation to comment issued by the Financial Reporting Council on FRS102 implementation issues.

ACCA response to FASB agenda consultation

ACCA has responded to an invitation to comment issued by the Financial Accounting Standards Board (FASB).

Technical factsheet: FRS 102 – transition issues for small companies

This factsheet addresses the issues for small companies arising from FRS 102

Technical factsheet: FRS 102 – transition issues for medium-sized and large companies

FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, is based on the principles found in International Financial Reporting Standards (IFRSs), specifically IFRS for SMEs.

Meeting Users’ Information Needs: The Use and Usefulness of Integrated Reporting

The first study to directly poll the views of the users of financial information on integrated reporting, this research report explores how providers of financial capital perceive and the Framework’s potential for providing decision-useful information.

Factors Affecting Preparers' and Auditors' Judgements about Materiality and Conciseness in Integrated Reporting

This exceptionally ambitious report explores the issues of materiality and conciseness in Integrated Reporting () from the perspectives of corporate report preparers and auditors. It provides timely evidence about emerging practices that will be helpful for the further development of .

Technical factsheet: Changes to FRS 102 for small entities (section 1a)

In July 2015 amendments were made to FRS 102 to incorporate the new small entities regime and make other amendments necessary to maintain consistency with company law.

EC public consultation on non-binding guidelines on methodology for reporting non-financial information

The European Commission should clarify the intended scope of auditors' responsibilities in order to avoid widening the expectation gap.

BIS consultation on the UK implementation of the EU non-financial reporting directive

Non-financial information provides crucial context for shareholders to understand companies' development, performance, position and impact.

Suspicious activity reports

Suspicious activity reports are on the increase

LLPs

The government has responded to the consultation on deregulatory changes for LLPs and qualifying partnerships

Filling the information black hole: how are fossil fuel companies reporting on the stranded asset risk?

A new survey looks at how fossil fuel companies report on their stranded assets using integrated reporting.