A new year – a new UK GAAP comes onto the scene. FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland is now with us.
I have always seen bank charges in normal admin expenses in UK gap accounts, but to me it would make more sense if these were classified in interest paid and similar charges.
Many companies in the UK and Republic of Ireland with December 2015 year-ends are in their first year of reporting under new UK GAAP - FRS 102 The Financial Reporting Standard applicable in the
Early preparation for the new UK GAAP is not just about understanding the different accounting policies, treatments and methodologies inherent within the standard or the additional disclosures that
With less than 30 working days until UK GAAP is dramatically altered, accountants have to get up to speed to prevent being non-compliant or risk failing their clie
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
Accounting standards first arrived on the UK scene in 1970 when the Accounting Standards Committee (ASC) was set up with the specific objective of developing defin
The financial reporting overhaul is going to happen sooner than you think and represents the biggest change UK GAAP has seen.
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