(01233) 653500 (01233) 653500

Monday to Friday
from 08:30 to 17:00
Our products

Accountancy and Financial Reporting Memo 2024

A handy, current and user-friendly guide as a printed book and/or updated digital version... 

In a nutshell

Accountancy and Financial Reporting Memo is a comprehensive day-to-day guide to sound financial reporting. Providing many useful examples and checklists, it makes the practical implementation of accounting regulations simpler than ever before.

In detail

Accountancy and Financial Reporting Memo covers the following areas:

  • General accounting framework and principles
  • Profit and loss
  • Statement of Financial Position (SOFP)
  • Financial instruments
  • SOFP - other liabilities
  • Other primary statements, reports and disclosures
  • Group accounts
  • Model financial statements and disclosure checklists

The Memo reflects all the latest changes to UK GAAP and Financial Reporting Standards and outlines developments in the trend towards more extensive narrative reporting. With its easy navigation and jargon-free language, it will quickly guide you to the answers you're looking for.


We've created this Memo especially for... 

Financial controllers, accountants, finance directors and managers, plus company owners that want to:

  • Obtain clear guidance on financial reporting standards and UK GAAP
  • Keep abreast of regulatory changes and best practice
  • Comply with the accounting and financial reporting rules in a cost-effective manner
  • Improve the controls underpinning their company's financial performance

The most important updates to this new edition include... 

  • Revised UK GAAP – amendments to FRS 102/FRS 105 (FREDs 80-85) 
  • FRC restructuring process and the new regulator 
  • Going concern and liquidity risks 
  • Auditing – technological developments 
  • Green finance – reporting requirements 
  • Fintech and the digital finance function

You'll get the following extras with your Memo subscription... 

Email updates

  • Keep you fully up to date with the latest developments
  • Deliver important news directly to your mailbox
  • Link straight to updated Memo paragraphs

Digital newsletter

  • Includes the latest advice on tax, HR and company law
  • Delivered directly to your mailbox, every month

Fully updated digital version

  • The digital version of your Memo including the latest updates, podcasts, blog posts and your digital newsletter, available:

In this Memo you'll read about...

Click on the image to browse through an extract of the Memo book...

You can choose from the following subscription options...

Digital only

  • 24/7 access to your Memo online via memo-online.indicator-flm.co.uk, featuring the full content of the book, the latest updates, podcasts, blog posts and your digital newsletter
  • 24/7 access to your Memo via the iMemo app, whether you're online or not, available from the App Store or from Google Play

  • Download from the App Store   Get it on Google Play

  • E-mail alerts to keep you fully informed on the latest accountancy and financial reporting developments
  • Monthly digital newsletter with the latest advice on tax, HR and health and safety

Paper + digital

  • Everything included in the 'Digital’ subscription + the printed Memo book, delivered direct to your home or business address

Take a look at our subscription offers below.

Digital newsletter







Standard Offer


For subscription until May 2025.

Pro rata subscription


For subscription until May 2025.



Got a question?
Call Customer Services

(01233) 653500