This technical digest from Solomon Hare is part of AccountingWEB's new financial reporting alert service.
This edition on financial reporting developments in the UK highlights a draft application note on FRS 5, ongoing developments stemming from the Company Law Review and a technical release from the
After a period of calm, several announcements by the UK Department of Trade and Industry in July 2003 put International Accounting Standards firmly on the agenda for many companies.
Financial Reporting Alert - May 2003 summary
In September 2002 the Financial Reporting Council (FRC) established a committee headed by Sir Robert Smith to develop the existing guidance for audit committees.
In April 2002 Derek Higgs was appointed by the Secretary of State for Trade and Industry to head the above review.
Solomon Hare summarises all the main audit and financial reporting practice developments in the six months to December 2002.
Supplementary guidance from Solomon Hare for auditors of investment businesses in the United Kingdom following the transfer of regulatory responsibility to the Financial Services Authority on 'N
- Financial reporting ill equipped to deal with intellectual capital 150,009
- ExcelZone's Five Minute Pivot Table Tips - Index 83,746
- Prescribed particulars (of rights attached to shares) 71,662 43
- Tutorial:.... Budgeting with Pivot Tables #1 [Excel 5 to 97] 69,034 2
- The IASB conceptual framework - an introduction 54,195