Financial reporting

Financial reporting expert Steve Collings takes a look at the Education and Skills Funding Agency's (ESFA) Academies Accounts Direction for...
Under UK GAAP most micro-entities have the option of reporting under FRS 105, the financial reporting standard applicable to the micro...
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Former RSM Tenon Group finance director Russell McBurnie has been excluded from the accountancy profession for five years and fined £57,000...
The decision to change the basis of preparation of financial accounts from the FRS 101 to FRS 102 framework is often taken quite late in...