WIP post UITF 40. By Nichola Ross Martin
A change in accounting policy such as we have had in the case of UITF 40 may necessitate a change to an actual accounting system. However, it may be much easier to just to adopt your time ledger.
Putting together the archive on UITF 40 meant going back and re-reading a whole range of articles, features and other contributions published in the last year and a half.