In part three of our exclusive FRS 102 series, Ollie Garrod ACA, senior technical writer at Croner, explains what actually changes for revenue and financial instruments under the new GAAP accounting rules
In part two of our new series, Ollie Garrod ACA, accounting expert at Croner, explains the complex changes to lease reporting under UK GAAP with essential tips on how to prepare
In part one of a new series on the changes to UK GAAP, Ollie Garrod ACA, accounting expert at Croner, explains what the revised accounting rules actually change, with tips on how to prepare for transition
Solicitors Regulation Authority tightens rules on filing accountants’ reports after collapse of PM Law and Axiom Ince law firms led to loss of millions of pounds in client money
IASB issues brand new IFRS 20 accounting standard to improve financial reporting for companies subject to rate regulation, particularly for electricity, water and gas, and transport sectors
UK standard setter finalises annual review of FRS 101 Reduced Disclosure Framework with decision not to amend nature-dependent electricity disclosures after IFRS
The International Accounting Standards Board (IASB) consults on urgent narrow-scope amendments to consolidation exception to bring IFRS for SMEs in line with full IFRS to cut costs for preparers
The Financial Reporting Council (FRC) issues final revisions to major UK auditing standards in attempt to tighten up auditors’ responsibilities in relation to fraud and going concern
HMRC updates guidance for UK businesses on mandatory use of eXtensible Business Reporting Language (XBRL) data format to use for future filing of accounts
After years of lobbying, online banking service Revolut given full bank status and begins rollout of full bank accounts for business and individual customers
Steve Collings FCCA explains the new disclosure requirements for small limited liability partnerships introduced as a result of revisions to FRS 102 1A and the LLP SORP 2026
Financial Reporting Council (FRC) amends FRS 102 requirements for presentation format of balance sheets and profit and loss accounts as IAS 1 standard replaced
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