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Under FRS 101, Defined Benefit Plan need to be reflected in individual company balance sheets as well as the group consolidated balance sheet.


Apologies in advance, probably quite a stupid question. Clearly I'm not an accountant, so any advice would be really appreciated.


Hi all,

I am hoping to begin my CIMA very shortly, however I am reading many mixed responses about whether to jump straight into the certificate level or gain AAT first.


The Chancellor George Osborne delivered his Autumn Statement today and while the speech itself was thin on detail, the emerging documentation is a trailer for what’s yet to come.


Just wondering whether a taxable loss (in the current year) can be surrendered from a holding company to it's 100% owned subsidiary?


I have a limited IT company where I contract out my time to businesses. I am also looking to setup a separate limited company for old and classic car restoration.


AccountingWEB, together with our sister site Business Zone, is hosting a live panel session today bringing together tax advisers and entrepreneurs for their instant reactions to George Osborne’

I have recently completed my Level 4 AAT (waiting for one more test result this week), and wondered which route to take?