Financial Reporting Council Publications

FRC Accounting, Reporting, Audit, Assurance and Corporate Governance

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Accounting and Reporting
Product TitleYearMonthPriceISBN
Amendments to FRS 101 "Reduced Disclosure Framework" - 2019/20 cycle 2020 May £15.00 9780754557982
FRED 74 Draft amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" - Interest rate benchmark reform (Phase 2) 2020 May £17.00 9780754557999
Amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" - Interest rate benchmark reform 2019 Dec £14.00 9780754557470
FRED 73 Draft amendments to FRS 101 "Reduced Disclosure Framework" - 2019/20 cycle 2019 Dec £14.00 9780754557487
Amendments to FRS 101 "Reduced Disclosure Framework" - 2018/19 cycle 2019 July £14.00 9780754557234
FRED 72 Draft amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" - Interest rate benchmark reform 2019 July £14.00 9780754556442
Amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" - Multi-employer defined benefit plans 2019 May £14.00 9780754557227
Business Reporting of Intangibles: Realistic Proposals. A Discussion Paper prepared by staff of the UK Financial Reproting Council 2019 Feb £19.00 9780754556664
FRED 70 Draft amendments to FRS 101 "Reduced Disclosure Framework" - 2018/19 cycle 2019 Jan £13.00 9780754556633
FRED 71 Draft amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" - Multi-employer defined benefit plans 2019 Jan £13.00 9780754556626
Guidance on the Strategic Report 2018 July £23.00 9780754556299
Amendments to Basis for Conclusions FRS 101 "Reduced Disclosure Framework" - 2017/18 cycle 2018 May £13.00 9780754556244
FRS 100 Application of Financial Reporting Requirements (March 2018) 2018 Mar £15.00 9780754555773
FRS 101 Reduced Disclosure Framework (March 2018) 2018 Mar £18.00 9780754555827
FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) 2018 Mar £36.00 9780754555858
FRS 103 Insurance Contracts (March 2018) 2018 Mar £18.00 9780754555810
Implementation Guidance to accompany FRS 103 Insurance Contracts (March 2018) 2018 Mar £15.00 9780754555834
FRS 104 Interim Financial Reporting (March 2018) 2018 Mar £15.00 9780754555803
FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime (March 2018) 2018 Mar £23.00 9780754555797
Amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" - Triennial review 2017 - Incremental improvement and clarifications 2017 Dec £22.00 9780754555759
FRED 69 FRS 101 Reduced Disclosure Framework - 2017/18 Cycle 2017 Oct £12.00 9780754555674
FRED 68 Draft amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" - Payments by subsidiaries to their charitable parents 2017 Sep £12.00 9780754555469
Draft amendments to Guidance on the Strategic Report - reporting 2017 Aug £17.00 9780754555438
Amendments to FRS 101 Reduced Disclosure Framework 2016/17 Cycle 2017 July £12.00 9780754554660
FRED 67 Draft amendments to FRS 102 "The Financial Reporting Standard applicable to the UK and Republic of Ireland" - Triennial review 2017 - Incremental improvements and clarifications 2017 Mar £22.00 9780754555117
FRED 66 Draft amendments to FRS 101 "Reduced Disclosure Framework" - 2016/17 cycle 2016 Dec £11.00 9780754554530
Amendments to FRS 101 "Reduced Disclosure Framework" and FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" - Notification of shareholders 2016 Dec £11.00 9780754554653
FRC Triennial Review of UK and Ireland Accounting Standards 2016 Sep £13.00 9780754554561
FRED 65 Draft amendments to FRS 101 "Reduced Disclosure Framework" - Notification of shareholders 2016 Jul £13.00 9780754554325
Amendments to FRS 101 "Reduced Disclosure Framework" - 2015/16 cycle and other minor amendments 2016 Jul £13.00 9780754554318
Amendments to FRS 103 "Insurance Contracts" - Solvency II 2016 Jun £13.00 9780754554301
Amendments to FRS 105 "The Financial Reporting Standard applicable to the Micro-entities Regime" - Limited Liability Partnerships and Qualifying Partnerships 2016 May £13.00 9780754554271
Guidance on the Going Concern Basis of Accounting and Reporting on Insolvency and Liquidity Risks - Guidance for directors of companies that do not apply The UK Corporate Governance Code 2016 Apr £13.00 9780754554288
Amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" - Fair value hierarchy disclosures 2016 Mar

£11.00

 9780754554059
FRED 64 Draft amendments to FRS 103 `Insurance Contracts' - Solvency II 2015 Dec £12.00 9780754553656
FRED 63 Draft amendments to FRS 101 `Reduced Disclosure Framework' 2015 Dec £10.00 9780754553496
FRED 62 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland -  Fair value hierarchy disclosures 2015 Nov £10.00 9780754553632
Exposure Draft: Guidance on the Going Concern Basis of Accounting and Reporting on Solvency and Liquidity Risks 2015 Nov £12.00 9780754553571
FRS 100 Application of Financial Reporting Requirements (September 2015) 2015 Sep £12.00 9780754553601
FRS 101 Reduced Disclosure Framework: Disclosure exemptions from EU-adopted IFRS for qualifying entities (September 2015) 2015 Sep £15.00 9780754553618
FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (September 2015) 2015 Sep £30.00 9780754553625
Amendments to FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland - Small entities and other minor amendments 2015 Jul £12.00 9780754553489
Amendments to FRS 101: Reduced Disclosure Framework - 2014/15 cycle and other minor amendments 2015 Jul £10.00 9780754553472
FRS 105: The Financial Reporting Standard applicable to the Micro-entities Regime 2015 Jul £20.00 9780754553502
Amendments to FRS 100: Application of Financial Reporting Requirements 2015 Jul £12.00 9780754553465
FRED 61 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland - Share-based payment transactions with cash alternatives 2015 Apr £10.00 9780754553458
FRS 104: Interim Financial Reporting 2015 Mar £12.00 9780754553007
Consultation Overview: FREDs 58, 59 and 60 2015 Feb £10.00 9780754552994
FRED 60: Draft Amendments to FRS 100 and FRS 101 2015 Feb £10.00 9780754552543
FRED 59: Draft Amendments to FRS 102 - Small entities and other minor amendments 2015 Feb £12.00 9780754552536
FRED 58: Draft FRS 105 - The Financial Reporting Standard applicable to the Micro-entities Regime 2015 Feb £20.00 9780754552529
FRED 57: Draft amendments to FRS 101 Reduced Disclosure Framework (2014/15 Cycle) 2014 Dec £12.00 9780754552505
FRED 56: Draft FRS 104 Interim Financial Reporting 2014 Nov £12.00 9780754552499
Consultation Document: Accounting standards for small entities - Implementation of the EU Accounting Directive 2014 Sep £10.00 9780754552260
FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (August 2014) 2014 Aug £30.00 9780754552307
FRED 55: Draft Amendments to FRS 102- Pension obligations 2014 Aug £15.00 9780754552253
FRS 101: Reduced Disclosure Framework (August 2014) 2014 Aug £15.00 9780754552291
Guidance on the Strategic Report 2014 Jun £15.00 9780754551836
FRS 103: Insurance Contracts 2014 Mar £20.00 9781847989406
Improving the Statement of Cash Flows. A Discussion Paper prepared by staff of the UK Financial Reporting Council 2016 Oct £13.00 9780754554622
Amendments to the FRSSE - Micro-entities 2014 Apr £15.00 9780754551683
FRED 54: Draft Amendments to FRS 102 - Basic financial instruments 2014 Feb £10.00 9780754552987
FRED 54 Draft amendments to FRS 102 - Basic financial intruments 2014 Feb £8.00 9781847988003
FRED 53: Draft Amendments to FRS 101 Reduced Disclosure Framework 2013 Dec £8.00 9781847987761
FRED 51 Draft Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland 2013 Nov £10.00 9781847987723
FRED 50, Draft FRC Abstract 1: Residential Management Companies Financial Statements and Consequential Amendments to the FRSSE 2013 Aug £8.00 9781847987648
Exposure Draft: Guidance on the Strategic Report 2013 Aug £12.00 9781847987655
FRED 49, Draft FRS 103 Insurance Contracts 2013 Jul £20.00 9781847987631
FRS 100 Application of Financial Reporting Requirements 2012 Nov £10.00 9781847986139
Foreword to Accounting Standards (Nov 2012) 2012 Nov £5.00 9781847986122
FRS 101 Reduced Disclosure Framework (November 2012) 2012 Nov £15.00 9781847986146
Amendment to FRS 25 (IAS 32) Financial Instruments Presentation - Classification of Rights Issues 2012 Jan £10.00 9781847983206
Amendment to FRS 29 (IFRS 7) Financial Instruments: Disclosures 2011 Jul £5.00 9781847981264
FRED 45 - Financial Reporting Standard for Public Benefit Entities 2011 Mar £5.00 9781847984272
FRED - Amendment to FRS 29 (IFRS 7) Financial Instruments: Disclosures 2011 2011 Feb £10.00 9781847984234
FRED - Future of Financial Reporting (1) 2010 Oct £5.00 9780754551737
RED - Future of Financial Reporting in the UK and Republic of Ireland Part Two 2010 Oct £5.00 9780754551744
RED - Future of Financial Reporting in the UK and Republic of Ireland Part Three 2010 Oct £5.00 9780754551751
FRED: Improvements to Financial Reporting Standards 2010 2010 Jun £15.00 9781847983275
Financial Reporting Standards (FRS) Improvements to Financial Reporting Standards 2009 2009 Dec £6.00 9781847982445
FRED - Proposed Amendment to FRS 25 (IAS 32) Financial Instruments Presentation - Classification of Rights Issues 2009 Nov £10.00 9781847982384
Amendments to UITF 42 & FRS 26 - Embedded Derivatives 2009 Sep £10.00 9781847982254
Policy Proposal - The Future of UK GAAP 2009 Aug £10.00 9781847982223
Amendment to FRS 20 (IFRS2) - Group Cash-settled Share-based Payment Transactions 2009 Aug £10.00 9781847982230
Amendments to FRS 2, FRS 6 and FRS 28 2009 Jun £6.00 9781847982063
FRED: Improvements to Financial Reporting Standards 2009 2009 Jun £10.00 9781847982117
FRS 30 Heritage Assets 2009 Jun £2.50 9781847982087
Amendment to FRS 29 "Financial Instruments: Disclosures" - Improving Disclosures about Financial Instruments 2009 May £10.00 9781847982001
Amendment to FRS 8 Related Party Disclosure 2008 Dec £3.00 9781847981257
Improvements to Financial Reporting Standards 2008 Dec £6.00 9781847981271
Amendments to FRS 26 (IAS 39) and FRS 29 (IFRS 7) - Reclassification of Financial Assets 2008 Oct £10.00 9781847981196
Exposure Draft Amendment to FRS 20 (IFRA2) 2008 Mar £10.00 9781841407937
SIR 5000 - Investment Reporting Standards applicable to Public Reporting Engagements on financial information reconciliations under the Listing Rules 2008 Feb £16.00 9781847980557
APB SIR's 5000 Investment Reporting Standards Applicable to Public Reporting Engagements on Financial Information Reconsiliations 2008 Feb £10.00 9781847980557
ISRE (UK and Ireland) 2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity 2007 Jul £19.00 9781841409634
Statement 'Half -Yearly Reporting' 2007 Jul £2.50 9781841409580
Amendment to FRS 3 June 2007 2007 Jul £2.50 9781841409597
Interpretation of Statement of Principle 2007 Jun £10.00 9781841409573
Financial Reporting Standard for Smaller Entities (Effective January 2007) 2007 Jan £10.00 9781841408590
Reporting Statement: Retirement Benefits - Disclosures 2007 Jan £2.50 9781841408620
Amendment to FRS 17: Retirement Benefits 2006 Dec £2.50 9781841408538
2006 Amendment to FRS 26 2006 Apr £5.00 9780754551690
FRS 25 (IAS 32) Financial Instruments: Presentation 2004 Dec £15.00 9781841405926
FRS 20 (IFRS2) Share Based Payments 2004 Apr £10.00 9781841405186
FRS 16 Current Tax 1999 Dec £7.50 9781857120912
1999 Statement of Principles for Financial Reporting 1999 Dec £15.00 9781857120905
Amendment to FRS 3 "Reporting Financial Performance" - Insurance Companies 1999 Jun £1.50 9781857120837
FRS 15 Tangible Fixed Assets 1999 Feb £9.00 9781857120790
FRS 14 Earnings Per Share 1998 Oct £8.00 9781857120752
FRS 12 Provisions, Contingent Liabilities and Contingent Assets 1998 Sep £8.00 9781857120738
FRS 13 Derivatives and other Financial Disclosures 1998 Sep £11.00 9781857120745
1998 FRS11: Impairment of Fixed Assets and Goodwill Assets 1998 Jul £8.00 9781857120684
1998 Preliminary Announcements 1998 July £5.00 9781857120707
FRS 10 Goodwill and Intangible Assets 1997 Dec £9.00 9781857120660
FRS 9 Associates and Joint Ventures 1997 Nov £9.00 9781857120646
Amendment to SSAP 21 "Accounting for leases and hire purchase contracts" - tax-free grants 1997 Feb £1.50 Z000050633439
FRS 3 Reporting Financial Performance 1992 Oct £5.00 9781857120097
SSAP 13 Accounting for Research and Development 1989 Jan £1.00 9780852919859
SSAP 9: Stocks and Long-term Contracts 1988 Sep £1.00 9780852919675
Audit and Assurance
Product TitleYearMonthPriceISBN
Ethical and Auditing Standards 2018 2018 Jan £77.00 9780754555780
Practice Note 11 (Revised) The audit of charities in the United Kingdom 2017 Nov £17.00 9780754555704
International Standard on Auditing (UK) 250 (Revised): Section A - Consideration of Laws and Regulations in an Audit of Financial Statements 2017 July £14.00 9780754555476
International Standard on Auditing (UK) 330 (Revised): The Auditor's Responses to Assessed Risks 2017 July £14.00 9780754555483
Practice Note 20 (Revised) The audit of Insurers in the United Kingdom (January 2017) 2017 Jan £22.00 9780754554769
FRC International Standard on Auditing (UK) 800 (Revised) 2016 Nov £13.00 9780754551782
FRC International Standard on Auditing (UK) 805 (Revised) 2016 Nov £13.00 9780754554547
Ethical and Auditing Standards 2016 2016 Jun £70.00 9780754554264
Providing Assurance on Client Assets to the Financial Conduct Authority 2015 Nov £15.00 9780754551867
Practice Note 23 Special Considerations in Auditing Financial Instruments 2013 Mar £8.00 9781847987556
Bulletin 3 Providing Assurance on Client Assets to the Financial Services Authority 2013 Mar £8.00 9781847987105
Bulletin 1 (I): Compendium of Illustrative Auditor's Reports on Irish Financial Statements 2012 Oct £25.00 9781847985699
International Standard on Auditing (UK and Ireland) 260 (Revised October 2012) - Communication with those charged with governance 2012 Oct £9.00 9781847985705
Bulletin 2010/01: XBRL Tagging of Information in Audited Financial Statements - Guidance for Auditors 2012 Feb £5.00 9781847983190
Practice Note 10(I) Revised: Audit of Central Government Financial Statements in the Republic of Ireland 2011 Aug £15.00 9781847984418
SIR 2000 (Revised) Investment Reporting Standards Applicable to Public Reporting Engagements on Historical Financial Information 2011 Mar £12.00 9781847984258
Practice Note 15 (Revised) The Audit of Occupational Pension Schemes in the UK 2011 Jan £15.00 9781847984197
Bulletin 2009/04: Developments in Corporate Governance Affecting the Responsibilities of Auditors of UK Companies 2009 Dec £6.50 9781847982858
Bulletin 2008/10 Going Concern Issues During the Current Economic Conditions 2008 Dec £8.00 9781847981363
Bulletin 2008/09 Miscellaneous Reports by Auditors Required by the United Kingdom Companies Act 2006 2008 Oct £8.00 9781847981158
Practice Note 19 The Audit of Banks in the Republic of Ireland Revised 2008 Jun £11.00 9781847980854
APB Bulletin 2008/5 2008 Apr £6.50 9781847980717
APB Bulletin 2008/1 2008 Apr £6.00 9781847980465
Bulletin 2006/5 The Combined Code on Corporate Governance: Requirements of Auditors under the Listing Rules of the Financial Services Authority 2006 Sep £5.00 9781841408224
APB Standards for Investment Reporting 3000 Investment Reporting Standards applicable to Public Reporting Engagements on Profit Forecasts 2006 Jan £10.00 9781841407425
APB Standards on Investment Reporting 4000 Investment Reporting Standards applicable to Public Reporting Engagements on Pro Forms Financial Info 2006 Jan £10.00 9781841407418
FRC 2002 Practice Note 20 Audit of Insurers in Republic of Ireland 2002 Aug £15.00 Z000050633420
Corporate Governance
Product TitleYearMonthPriceISBN
Guidance on Board Effectiveness (2018) 2018 Sept £0.00 N/A
UK Corporate Governance Code 2018 2018 Aug £0.00 9780754556343
UK Corporate Governance Code 2016 2016 Apr £0.00 9780754554370
Guidance on Audit Committees (2016) 2016 N/A £0.00 N/A
UK Corporate Governance Code 2014 2014 Sep £0.00 9780754552451
Guidance on Risk Management, Internal Control and Related Financial and Business Reporting (2014) 2014 Sep £0.00 9780754552475
The UK Stewardship Code 2012 2012 Oct £0.00 9781847985675
The UK Corporate Governance Code 2012 2012 Sep £0.00 9781847985651
Guidance on Audit Committees September (2012) 2012 Sep £0.00 9781847985668
Guidance on Board Effectiveness (2011) 2011 Mar £0.00 Z000050628753
Guidance on Audit Committees 2010 2010 Dec £0.00 Z000050628745
The UK Stewardship Code 2010 2010 Jul £0.00 Z000050628737
The UK Corporate Governance Code 2010 2010 Jun £0.00 9781847983237