Financial reporting

Steve Collings explains the regulations relating to the going concern presumption and where it applies when conducting audits.

Former Dell chief accounting officer Robert Davis and his former assistant controller Robert Imhoff have paid more than $250,000 to settle charges brought against him by the US Securities and Excha

Criminal lawyer and fraud investigation expert Martin Cunningham offers advice for employers on how to spot possible dishonesty in the workplace.



I would like to know how do I account for 2 successive years of loss in the balance sheet. Is it retained losses or accumulated losses? Is there anything special to report?

After 17 years in exile, former multimillionaire businessman Asil Nadir returned to the UK this week to face fraud charges relating to the collapse of his Polly Peck business empire in 1990.


Improvements are needed in the reporting quality of AIM listed business, the Financial Reporting Council said this week.

The International Accounting Standards Board (IASB) has put forward new proposals relating to organisations adopting IFRS for the first time.

Steve Collings outlines the IASB’s proposed changes to lease accounting regulations and offers practical examples of how they will apply in company reporting.

A UK small company is selling 50% of its shares to a European company with a T/O of €9M and >50 employees - is the UK small company now part of a large group and required to submit audited accou