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Image for fasb issues insurance standard us reporters

Finance | FASB issues insurance standard for US reporters

The US Financial Accounting Standards Board (FASB) has issued the revised lease accounting standard, changing the way insurance contracts report under an Accounting Standards Update (ASU) that improves financial reporting for insurance companies that issue long-duration contracts, such as life insurance, disability income, long-term care, and annuities
17 Aug 2018

16 Aug 2018

Tax | IR35: when is contracting employment in disguise?

Government plans to extend the offpayroll working rules to the private sector as early as April 2019 will create difficulties for contractors and business so it is essential to review contracts to ensure there are no unexpected disputes with HMRC over tax liability or accusations of disguised employment. Andrew Brookes, head of employment solutions at Menzies LLP, considers the proposals
16 Aug 2018
Image for mps challenge ex bhs owner over going concern issues

| MPs challenge ex-BHS owner over going concern issues

Following publication of the Financial Reporting Council (FRC) report on PwC’s 2014 audit of BHS and Taveta, the work and pensions select committee has challenged Sir Philip Green to publish the basis for the ‘going concern’ assessment which is central to many of the regulator’s criticism
16 Aug 2018
Image for cma investigate celebs online endorsements

Business | CMA to investigate celebs’ online endorsements

Celebrities who fail to disclose commercial relationships with suppliers of products are coming under the microscope from the Competition and Markets Authority (CMA), which is investigating concerns that social media stars are not properly declaring when they have been paid, or otherwise rewarded, to endorse goods or services
16 Aug 2018

15 Aug 2018

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