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This page helps users to identify those areas of the website that are likely to be of most interest to them, including hot topics.  Guidance is provided for listed and unlisted reporters and there are also resources on the regulatory framework UK companies operate within, plus other useful resources that may be of interest.

General information

Our "Other Regulatory" page provides content on various aspects of the UK Regulatory Framework, from the Financial Reporting Council (FRC) who are the authorised body to issue accounting standards to the various laws and rules to which UK companies are required to comply with.  Additional information on the regulatory framework that UK companies are subject to can be found on the following pages:


Hot topics

We detail below a number of hot topics likely to be of relevance to both listed and unlisted companies and groups.

Listed companies/groups Unlisted companies/groups

Directors' remuneration reports to change for September 2013 year ends

New UK Corporate Governance Code requirements (including diversity) for periods beginning on or after 1 October 2012

Revised FRC guidance for audit committees applicable for periods beginning on or after 1 October 2012.

New UK GAAP (FRSs 100-102) published and to be used for periods beginning on or after 1 January 2015.

Revised SORPS to incorporate the requirements of FRS 102.


Sharman proposals on going concern postponed. The FRC intends to create new Guidance on Going Concern 2013, applicable to all UK companies, with a supplement for banks to replace their 2009 guidance.

Strategic Report to replace business review for periods ending on or after 30 September 2013.

Sustainability and integrated reporting initiatives of the IIRC.

IFRS reporters

IFRS 13 'Fair Value Measurement' and IAS 19(R) 'Employee Benefits' effective for 2013 year ends (effective for annual periods beginning on or after 1 January 2013).

IASB/FASB proposals for leasing and revenue recognition.


Other useful resources

Below are a number of other resources on various topics that may be of interest to UK reporters:


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.