Finance | IAS 12: Implications of FRS 102Understanding leasing under FRS 102 can help tenants mitigate potential dilapidations liabilities, says Neil Gilbert30 Oct 2013Financial ReportingUK GAAPAccounting Standards
Finance | Financial instruments under FRS 102All companies will be affected by FRS 102's financial instrument regulations, says Julia Penny FCA29 Oct 2013Financial ReportingUK GAAPIFRSAccounting Standards
Finance | FRS 102: Part 4 Business combinationsHelen Lloyd FCA reviews accounting for business combinations in part four of our series on the new UK GAAP25 Oct 2013Accounting StandardsFinancial ReportingIFRSUK GAAP
Finance | FRS 102: Part 3 Forward contractsHelen Lloyd FCA considers the treatment of forward contracts and risk management instruments under new UK GAAP23 Oct 2013Financial ReportingIFRSAccounting Standards
Finance | The transition to FRS 102As the 2014 opening balance sheet date nears, Andrew Davies says it's time to choose the right accounting framework to use23 Oct 2013Financial ReportingUK GAAPIFRSAccounting Standards
Finance | EFRAG critical of lease accounting proposals22 Oct 2013IFRSLaw and RegulationAccounting Standards
Finance | New code for local authority housing revenue accounts21 Oct 2013Accounting StandardsAuditing
Finance | EY research shows small bribes bring in big contracts21 Oct 2013Law and RegulationAccounting StandardsCompaniesLeadership & Management
Finance | Criticism of proposed new charity accounting framework18 Oct 2013Financial ReportingIFRSLaw and RegulationAccounting Standards
Finance | FRC criticises small company reporting17 Oct 2013Financial ReportingUK GAAPIFRSLaw and RegulationAccounting Standards
Finance | Engagement lettersKnowing the rules on engagement letters can help avoid expensive mistakes for advisers, warns Karen Eckstein, partner at Lake Legal LLP16 Oct 2013FinanceAccounting StandardsFinancial ReportingBusinessCompaniesAccountancy FirmsTraining & CPDCareersLeadership & Management
Finance | IASB forms new Disclosure Initiative group11 Oct 2013Financial ReportingAccounting Standards
Finance | FRC review picks up accounting error at WH Smith10 Oct 2013Financial ReportingUK GAAPIFRSLaw and RegulationAccounting Standards
Finance | CCAB issues draft of proposed LLP SORP10 Oct 2013Financial ReportingUK GAAPAccounting Standards
Finance | FRC opposes IASB's leasing proposals9 Oct 2013Financial ReportingUK GAAPIFRSLaw and RegulationAccounting Standards
Finance | Increased support for those teaching IFRS7 Oct 2013Financial ReportingUK GAAPIFRSLaw and RegulationAccounting Standards