FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland becomes mandatory for accounting periods starting on or after 1 January 2015,
In May 2013, the Education Funding Agency (EFA) published the Academies Accounts Direction 2013 (AAD 2013).
The Academies Act 2010 stimulated a surge in schools converting to academy status - and an increase in specialist accountancy work.
During recent lectures on the application of FRS 102, 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland', the
On 12 June the European Parliament adopted the revised accounting directive that implements the European Commission's Responsible Business package.
The financial reporting overhaul scheduled for January 2015 is already underway and “represents the biggest change UK GAAP has seen, certainly in my lifetime”, acc
The reduction of reporting requirements on small and micro businesses came a step closer yesterday when the European Parliament voted through comprehensive changes
There is not a month goes by where you don’t read the words “audit” and “reform” together in the same sentence in some publication or another, says Steve Collings.
In this article, Steve Collings continues to explore the requirements of FRS 102 that will apply to reporting entities withi
In the current version of UK GAAP taxation is dealt with in two accounting standards: FRS 16 Current Tax and FRS 19 Deferred Tax, explains Steve Collings.