Financial reporting

Steve Collings considers some of the emerging questions that are being asked as part of the overhaul of solicitors accounts rules and the ‘outcomes-focused’ regime which now governs the way pro

The drive for global accounting rules is threatening to stall after the US Securities and Exchange Commission (SEC) continued to drag its feet about saying when or if US public companies should swi

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The Accounting Standards Board ended its 22-year life with a whimper on 2 July, when the UK’s standard-setting body was absorbed into the Financial Reporting Council’s new Codes and Standards divis

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The introduction of the Academies Act 2010 has seen a significant increase in the number of schools opting out of local authority control and converting to academy status, explains Steve Collin

In one of its final acts, the Urgent Issues Taskforce (UITF) issued new guidance on financial reporting for residential management companies.

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Many (if not all) accountants are aware that UK GAAP in its current form is set for significant change and it is likely that the Financial Reporting Council (FRC) will announce this year that t

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Steve Collings reports on a new compromise emerging on controversial proposals to amend the international standard governing lease accounting.

In January the Accounting Standards Board (ASB) issued revised exposure drafts 46, 47 and 48 outlining their intention to replace all current FRSs/SSAPs and UITF Abstracts with a new ‘Financial

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Financial reporting expert Steve Collings sifts through the latest IASB exposure draft containing amendments to 11 standards.

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