UK GAAP

The Accounting Standards Board (ASB) has re-exposed revised proposals for the future of financial reporting

2012 will hopefully see a breakthrough in the progress towards changing UK GAAP. Although many practitioners are not in favour of the change, the Accounting Standards Board (ASB) is working ha

ASB relaxes stance on FRSME

At a public consultation meeting in London on Monday, Accounting Standards Board interim chairman Roger Marshall indicated that the board was willing to adjust its

Making the transition: IFRS for SMEs to UK GAAP

In this article, Steve Collings outlines the notable differences between current UK GAAP and the proposed 'IFRS for SMEs' which will largely affect practitioners when this standard is introduce

AccountingWEB.co.uk guide to goodwill and intangible assets

Steve Collings outlines the fundamental principles of accounting for goodwill and intangible assets and assess the differences between current UK GAAP, IFRS and the proposed IFRS for SMEs.

Top five investigation hotspots

Steve Collings outlines the areas typically targeted by HMRC accountants in financial statements.

The future of UK GAAP

The ICAEW’s Financial Reporting Faculty recently held a seminar to discuss proposed changes in financial reporting regulations for UK businesses.

Ian Mackintosh on IFRS for SMEs and UK GAAP changes

Ahead of his lecture at next week’s