FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
As audit firms get into gear to plan their December 2013 year-end audits, Steve Collings takes a look at 10 of the most common pitfalls flagged up by file reviewer
The Financial Reporting Council (FRC) has urged the International Accounting Standards Board (IASB) to re-introduce the concepts of prudence, stewardship and reliability to the principles under
Financial reporting is soon to undergo the largest overhaul of its kind in the last 40 years with the disbanding of FRSs/SSAPs and UITF Abstracts and the replaceme
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