The following documents centre on ICAS' responses in relation to corporate and financial reporting. Read on for more key information on these responses.
2025
ICAS response to the FRC on FRED 88 Annual review FRS 101 Reduced disclosure framework (18 December 2025)
Read nowPDF (224 KB)
ICAS response to the FRC on FRED 87 Draft amendments to FRS 102 - Adapted formats (7 October 2025)
Read nowPDF (271 KB)
ICAS response to the IASB's Exposure Draft Provisions - Targeted improvements (10 March 2025)
Read nowPDF (279 KB)
ICAS response to the FRC on FRED 86 Draft amendments to FRS 101 Reduced disclosure framework (3 March 2025)
Read nowPDF (209 KB)
2024
ICAS Response to FRC's discussion paper on opportunities for the future of UK digital reporting (1 November 2024)
Read nowPDF (295 KB)
ICAS response to the DBT's non-financial reporting review consultation (27 June 2024)
Read nowPDF (264 KB)
Response to the FRC on FRED 85 Draft amendments to FRS 101 reduced disclosure framework (29 February 2024)
Read nowPDF (199 KB)
2023
Response to the FRC's FRED 84 Draft amendments to FRS 102 on supplier finance arrangements
Read nowPDF (202 KB)
Response to the DBT's call for evidence on non-financial reporting
Read nowPDF (339 KB)
Response to the FRC's FRED 83 Draft amendments to FRS 102 and FRS 101 International tax reform - Pillar Two model rules
Read nowPDF (218 KB)
Response to the FRC's FRED 82 Draft amendments to FRS 102 and other FRS's - Periodic review
Read nowPDF (438 KB)
Response to the FRC's FRED 81 on the annual review of FRS 100
Read nowPDF (329 KB)
2022
Response to the FRC's FRED 80 FRS 100 application of financial reporting requirements
Read nowPDF (333 KB)
Response to ISSB's Exposure Draft on general requirements for disclosure of sustainability-related financial information
Read nowPDF (515 KB)
Response to the IASB's Exposure Draft on disclosure requirements in IFRS accounting standards
Read nowPDF (428 KB)
Response to the IASB's Exposure Draft on subsidiaries without public accountability disclosures
Read nowPDF (327 KB)
Response to the ISSB's Exposure Draft on IFRS S2 Climate-related disclosures
Read nowPDF (493 KB)
2021
BEIS consultation on climate-related financial disclosures for publicly quoted companies, large private companies and LLPs
Read nowPDF (195 KB)
2015
FRC discussion paper - Improving the quality of reporting by smaller listed and AIM Quoted Companies
Read nowPDF (226 KB)
ICAS response to FRC FRED 59: Draft Amendments to FRS 102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland Small entities and other minor amendments
Read nowPDF (224 KB)
ICAS response to FRC FRED 58: Draft FRS 105 - The Financial Reporting Standard applicable to the Micro-entities Regime
Read nowPDF (299 KB)
2014
A Review of the Conceptual Framework for Financial Reporting (IASB)
Read nowPDF (391 KB)
Amendments to the FRSSE - micro-entities (FRC)
Read nowPDF (231 KB)
Amendments to FRS 101 - Reduced Disclosure Framework (FRC)
Read nowPDF (228 KB)
Response to the FRC on proposed amendment to FRS 102 - pension obligations
Read nowPDF (134 KB)
2013
Integrated IR Framework: Integrated Reporting (IIRC)
Read nowPDF (369 KB)
Prudence, Reliability of Financial Information and Uncertainty (EFRAG)
Read nowPDF (213 KB)
Financial Instruments: Expected Credit Losses (IASB)
Read nowPDF (284 KB)
Clarification of Acceptable Methods of Depreciation and Amortisation (IASB)
Read nowPDF (215 KB)
Classification and Measurement: Limited Amendments to IFRS 9 (IASB)
Read nowPDF (327 KB)
Equity Method-Share of Other Net Asset Changes (IASB)
Read nowPDF (217 KB)
Recoverable Amount Disclosures for Non-Financial Assets (IASB)
Read nowPDF (67 KB)
Annual Improvements 2011-2013 (IASB)
Read nowPDF (119 KB)
Thinking bout disclosure in a broader context (FRC)
Read nowPDF (297 KB)
2012
Towards a disclosure framework for the notes (EFRAG)
Read nowPDF (369 KB)
Financial Reporting Exposure Draft 48 (FRC)
Read nowPDF (287 KB)
Comprehensive Review of the IFRS for SMEs (IASB)
Read nowPDF (291 KB)
IFRS 8 Operating Segments (IASB)
Read nowPDF (55 KB)
The Future of Financial Reporting in the UK and Republic of Ireland (ASB)
Read nowPDF (272 KB)
Equity markets and long-term decision making (Kay Review)
Read nowPDF (287 KB)
Revenue from Contracts with customers (IASB)
Read nowPDF (210 KB)
Considerations of Materiality in Financial Reporting (ESMA)
Read nowPDF (261 KB)
Investment Entities (IASB)
Read nowPDF (207 KB)