FRS 102 becomes mandatory for accounting periods starting on or after 1 January 2015. Steve Collings considers accounting for grants under the new GAAP.
UK GAAP is currently undergoing the most significant overhaul in a generation with the introduction of FRS 102 becoming mandatory for accounting periods commencing
FRS 102 is getting closer to mandatory implementation, with accounting periods commencing on or after 1 January 20
Professional bodies have advised member firms whose clients will be affected by the transition to FRS 102 to start gathering data this year to aid the mandatory tr
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
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
On 1 December 2013, legislation was introduced in the form of SI 2013/3008 The Small Companies (Micro-Entities’ Accounts) Regulations 2013 which was brought in by
The past year has certainly been an interesting year in terms of financial reporting, but 2014 will be another profound year of transition, says Steve Collings.
The Financial Reporting Council last week issued an exposure draft of the Financial Reporting Standard for Smaller Entities (FRSSE) to bring UK GAAP into line wi