Financial reporting

My question is how the following situation should be accounted for in the year end accounts.


Is Earnings-Per-Share the only ratio that is required to be disclosed in UK Financial Reports of listed companies?

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


We are implementing a new accounting system and are undecided whether to value stock at standard cost or FIFO.  Obviously cost control is of  paramount importance.  I believe that on a standard sys


My client is a limited company surveyor and in the year ended 30 April 2010 decided with another company to jointly develop a piece of surveying software cost circa £15k.  They agreed to split the


Please could someone help me get my head around the following?


Ernst & Young has been fined half a million pounds and ordered to pay £2.4m in costs by the Accountant's Joint Disciplinary Scheme (JDS) and Appeal Tribunal following an investigation into


Preparers and users of accounts across Europe are ambivalent about the introduction of the new IFRS for SMEs, a European Commission survey has found.



I am currently having an arguement with a collegue over how to claim the vat back on mileage paid at the prescribed HMRC rates.


In this month's financial reporting round-up, Steve Collings looks at some of the problems encountered when implementing the proposed IFRS for SMEs.