Section 33 of FRS 102 dealing with related party disclosures has been posing some headaches for early preparers.
The term ‘financial instruments’ often results in accountants glazing over, says Steve Collings.
KPMG has invited all its listed client companies to include in their annual reports broader qualitative commentary from the auditor.
The Solicitors Regulation Authority (SRA) opened a consultation earlier this year, on the future of accountants’ reports for firms handling client monies.
The Financial Reporting Council has released a much anticipated consultation document detailing the future direction for micro-entity accounts follo
With the mandatorily effective date of accounting periods commencing on or after 1 January 2015 fast approaching, Steve Collings considers some of the most common
With so much change taking place in financial reporting as the UK negotiates the transition to a new regime for small/medium and micro companies, Stev
With a reduction in the presumed life of goodwill from 20 to five years under the new reporting standard FRS 102, many accountants are concerned about
FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, is considered to be the most significant change in financial reporting for