In the first of our exclusive series on small company accounting, Anne Cowley ACA considers the pros and cons of choosing the FRS 105 accounting regime for micro businesses, with tips and advice on the key issues to consider when applying new UK GAAP

In readiness for application of FRS 105 accounting rules for micro businesses and FRS 102 Section 1A for small businesses, our expert technical author Anne Cowley ACA will be looking at New UK GAAP through the eyes of a small company, providing clear analysis, essential tips and practical help on how to tackle the challenges ahead – from preparation right through to filing

Jeroen Van Doorsselaere, IFRS expert at Wolters Kluwer Financial Services on troublesome insurance accounting and disclosure requirements

The Financial Reporting Council (FRC) has so far remained tight-lipped on requests from the House of Lords Economic Affairs Select Committee to clarify what constitutes ‘true and fair’

In this month’s roundup of developments in accounting and financial reporting, BT rings £145m accounts error alarm, £10m misstatement at IT supplier, FRC calls for disclosure on tax status

This month's exclusive CCH Daily CPD module focuses on FRS 102 and the treatment of capital versus repairs in annual financial statements, outlining the differences and enabling reporters to understand how to distinguish between the two items under new UK GAAP reporting rules

The EU has formally endorsed IFRS 9 Financial Instruments for use across member states, reflecting the changes to global accounting standards and replacement of IAS 39

In the latest exclusive Accountancy FRS 102 download series, part two of our essentials guide focuses on pensions under FRS 102, deferred tax, financial instruments and leases, focusing on a selection of hot topics for preparers

In part eight of our exclusive new UK GAAP series, Helen Lloyd FCA reviews FRS 102 and tax focusing on Section 29 Income Tax, covering the accounting for current and deferred tax using language and principles which will be familiar to UK GAAP preparers, but with modifications to the detail

As deadlines loom for the introduction of  new IFRS standards and changes to regulatory frameworks, financial institutions must ensure they have the right finance, risk and regulatory reporting management systems in place to manage the added workload and rein in compliance costs, warn IFRS experts at Wolters Kluwer

In part seven of our exclusive new UK GAAP series, Helen Lloyd FCA reviews the rules on FRS 102 accounting for the two most significant sections dealing with employee remuneration: section 26 on share-based payments and section 28 on employee benefits

Rolls-Royce PLC shares have fallen by 3% following the company reporting that its profits for last year would have been £900m lower if it had adopted IFRS 15, the accounting standard on revenue recognition