In this month’s roundup of developments in accounting and financial reporting, lack of independence threatens the FRC, Agent Provocateur accounts probe by KPMG, XHTML tagging required for annual financial statements

Under FRS 102, reporting distributable profits has been overhauled, but how does this affect companies, asks Barbara Griessner, a director of technical accounting at KPMG

CCAB has published a revised statement of recommended practice (SORP) for limited liability partnerships (LLPs).

In part 16 of this exclusive New UK GAAP series, Helen Lloyd FCA reviews accounting changes to reporting intangible assets, focusing on key requirements set out in FRS 102 Section 18 Intangible Assets other than Goodwill versus the old FRS 10 treatment

Accounting for intragroup loans, distributable profits and dividends is still a grey area under new FRS 102 accounting rules. Sarah Perrin ACA talks to accounting experts about current practice and the timeline for the release of the long-awaited ICAEW/ICAS guidance note to clarify reporting requirements

In part 15 of this exclusive New UK GAAP series, Helen Lloyd FCA reviews accounting for impairment of assets and goodwill, highlighting key differences between the new FRS 102 Section 27 Impairment of Assets and former FRS 11 Impairment of Fixed Assets and Goodwill

In part two of our series on lease taxation under IFRS 16 Leases, the new accounting standard set to come into use in 2019, CCH tax specialist writer Paul Davies considers the pros and cons of HMRC's initial proposals for different variations on accounts based regimes using a leasing or capital allowance approach

In the second of our exclusive series on small company accounting, Anne Cowley ACA discusses how small businesses need to revisit new audit exemption thresholds to avoid compliance problems

Many UK listed companies face spiralling defined benefit pension deficits but what is truly disconcerting is the real difficulty in assessing the extent of these pension black holes using publicly available information. Matthew Harrison, managing director of Lincoln Pensions calls for a fresh approach to pensions reporting and disclosures

The International Accounting Standards Board (IASB) has released an exposure draft on proposed amendments to three International Standards for Financial Reporting (IFRS) - IAS 12, IAS 23 and IAS 28, as part of its annual review process

The International Accounting Standards Board (IASB) has issued implementation advice for IFRS 16 Leases, a year after the leases standard was finalised, which will see radical change to the taxation treatment and accounting of leases on balance sheets, effective January 2019

In part 14 of this exclusive new UK GAAP series, we will focus on new UK GAAP and accounting for reporting the post balance sheet events under section 32, highlighting key differences between FRS 102 and the old FRS 21 treatment