FRS 105 ‘The Financial Reporting Standard applicable to the Micro-entities Regime’ becomes mandatory for micro-entities choosing to report under the micro-entities’ regime for accounting period
The Financial Reporting Council says it is dealing with disciplinary cases quicker but needs to make more progress in encouraging companies to produce annual reports that are more useful for in
A round-up of the latest news, appointments, executive moves and acquisitions from the world of practice during July 2015.
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On 16 July 2015 the Financial Reporting Council (FRC) issued the new UK GAAP for small and micro-entities. This marked the end of several years’ work by the FRC in introducing an international-bas
Audits of large listed companies are improving but there’s room for improvement, particularly for audit of companies outside the FTSE 350, the Financial Reporting Council says.
Many companies in the UK and Republic of Ireland with December 2015 year-ends are in their first year of reporting under new UK GAAP - FRS 102 The Financial Reporting Standard applicable in the