A telecom company has raised concerns about BT's accounting methods, including moving nearly £120m of costs onto customer broadband bills this year.
The Concepts and Pervasive Principles section is probably best described as the ‘backbone’ of how accounting standards are established, maintained and subsequently
The CCAB, a lobby group representing the main accountancy institutes, wants to hear how financial reporting rules for charities can be improved.
Inconsistent implementation and opaque financial reporting are features of public private partnership (PPP) schemes
Many companies in the UK choose to apply the Financial Reporting Standard for Smaller Entities (FRSSE) in preparing their financial statements, explai
As the reporting season approaches, the director of the Financial Reporting Council (FRC), Roger Marshall, has asked businesses to improve the quality of disclosures in annual reports.
It is not unheard of for companies to receive grants to help them set up operations (for example in a deprived area) to encourage employment opportunities or for c
The International Accounting Standards Board (IASB) has published proposed changes to IFRS for small and medium-sized businesses
One of the most topical debates at the moment, certainly among the International Accounting Standards Board, is the issue of leasing explains Steve Collings.