FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland becomes mandatory for accounting periods commencing on or after 1 January 201
The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) is to become mandatorily effective for accounting periods commencing on or
The accounting scandal at Tesco has caused a crisis for the UK’s biggest supermarket and put its auditor PwC un
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