Financial Reporting Council Publications

FRC Accounting, Reporting, Audit, Assurance and Corporate Governance

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Financial Reporting Council

Accounting and Reporting
Product TitleYearMonthPriceISBN
FRED 84: Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland: Supplier Finance Arrangements2023Sep£19.009780754559825
Amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and FRS 101 "Reduced Disclosure Framwork" - International tax reform - Pillar Two model rules2023July£19.009780754559801
Amendments to Basis for Conclusions FRS 101 "Reduced Disclosure Framework" - 2022/23 cycle2023May£19.009780754559696
FRED 83 Draft amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and FRS 101 "Reduced Disclosure Framework" - International tax reform - Pillar Two model rules2023April£21.009780754559702
FRED 82 - Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs2022Dec£50.009780754559351
FRED 81 FRS 101 Reduced Disclosure Framework - 2022/23 cycle2022Dec£19.009780754559344
FRS 100 - Application of Financial Reporting Requirements2022Nov£21.009780754559320
Amendments to FRS 100 Application of Financial Reporting Requirements - The Interpretation of Equivalence2022Nov£19.009780754559337
Amendments to Basis for Conclusions FRS 101 "Reduced Disclosure Framework" - 2021/22 cycle (May 2022)2022May£16.009780754559290
FRED 80 Draft amendments to FRS 100 "Application of Financial Reporting Requirements" - Application Guidance The Interpretation of Equivalence (May 2022)2022May£16.009780754559283
FRS 101 Reduced Disclosure Framework (January 2022) 2022 Jan £21.00 9780754558309
FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (January 2022) 2022 Jan £47.00 9780754558316
FRS 103 Insurance Contracts (January 2022) 2022 Jan £21.00 9780754558323
FRS 104 Interim Financial Reporting (January 2022) 2022 Jan £18.00 9780754558347
FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime (January 2022) 2022 Jan £26.00 9780754558354
Implementation Guidance to accompany FRS 103 Insurance Contracts (January 2022) 2022 Jan £18.00 9780754558835
FRED 79 FRS 101 "Reduced Disclosure Framework" - 2021/22 cycle 2021 Dec £16.00 9780754558286
Amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and FRS 105 "The Financial Reporting Standard applicable to the Micro-entities Regime" - COVID-19-related rent concessions beyond 30 June 2021 2021 June £16.00 9780754558286
Amendments to FRS 101 "Reduced Disclosure Framework" - 2020/21 cycle 2021 May £16.00 9780754558279
FRED 78 Draft amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and FRS 105 "The Financial Reporting Standard applicable to the Micro-entities Regime" - COVID-19-related rent concessions beyond 30 June 2021 2021 Apr £16.00 9780754558330
Amendments to UK and Republic of Ireland Accounting Standards - UK exit from the European Union 2020 Dec £21.00 9780754558132
Amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" - Interest rate benchmark reform (Phase 2) 2020 Dec £16.00 9780754558163
FRED 77 Draft amendments to FRS 101 "Reduced Disclosure Framework" - 2020/21 cycle 2020 Nov £15.00 9780754558125
Amendment to FRS 101 "Reduced Disclosure Framework" - Effective date of IFRS 17 2020 Oct £15.00 9780754558071
Amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime" - COVID-19-related rent concessions 2020 Oct £15.00 9780754558057
Amendments to FRS 104 "Interim Financial Reporting" - Going concern 2020 Oct £15.00 9780754558064
FRED 76 Draft amendments to FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and FRS 105 "The Financial Reporting Standard applicable to the Micro Entities Regime" - COVID-19-related rent concessions 2020 Jul £15.00 9780754558019
FRED 75 Draft amendments to FRS 104 "Interim Financial Reporting" - Going concern 2020 Jul £15.00 9780754558002
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 Reporting 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 Jul £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 Jul £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 Jul £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