A study into finance leaders’ attitudes to their company’s data has revealed that one in five are actually assigning a line on the balance sheet for data, assigning a value to it and managing it as
The first two articles in this series considered the reports required to be prepared by the governors’ and the detailed financial statements, explains Steve Collings.
Steve Collings continues his series on the ‘Academies: Accounts Direction 2011/12
Steve Collings kicks of a series of three articles focusing on the ‘Acad
In the final article in the series, Steve Collings takes a look at the Financial Reporting Review Panel’s (FRRP) Annual Report on its review of companies’ accounts and flags up the points that
In the second article of a series of three, Steve Collings considers the findings of the Financial Reporting Review Panel’s (FRRP) annual report and highlights the issues accountants dealing wi
In the first of a series of three articles, Steve Collings highlights some key issues from the Financial Reporting Review Panel’s latest report on errors made in companies’ reports and accounts
On 3 October 2012, the UK’s Financial Reporting Council (FRC) issued an exposure draft containing some limited amendments to the proposed draft FRS 102 The Financial Reporting Standard applicab
FRS 10 deals with accounting requirements of goodwill and intangible assets.
Over recent years, there have been a few Any Answers posts relating to certain disclosures within the financial statements such as when ‘exceptional items’ are encountered and there is uncertai