The latest CPD module from CCH Daily inc Accountancy Live focuses on limited liability partnerships (LLPs) and the new LLP SORP and Regulations

AAT accredited accountants are now able to process Rural Payments Agency accountants certificates and complete forms on behalf of ‘active farmers’ who qualify for the Basic Payments Scheme (BPS), one of the EU's largest farm subsidies

The Financial Reporting Council (FRC) has issued Amendments to FRS 102 - fair value hierarchy disclosures, which simplify the preparation of disclosures about financial instruments for financial institutions and retirement benefit plans

The latest IFRS for lease accounting may be good for analysts, but it is expensive for businesses with property leases, warns Brian O’Donovan, seconded partner at KPMG International Standards Group

In part five of our series on UK GAAP transition, Helen Lloyd FCA considers the thorny issue of financial instruments and how to deal with them under the new accounting framework

The US Financial Accounting Standards Board (FASB) has confirmed that the new Leases Accounting Standards Update will be released on 25 February, bringing US GAAP reporters in line with IFRS 16's release last month  

The introduction of new UK GAAP effective for accounting periods on or after 1 January 2015 creates a number of issues and opportunities for owner managed business. Ross Lane and Clare Hopkins of Mercer & Hole Chartered Accountants consider the impact

The final version of the Charities SORP (FRS 102) has now been published to reflect changes required following the implementation of FRS 102 in the UK and create a single charity accounting framework to cover all sizes of charity

In part four of our series on UK GAAP transition, Helen Lloyd FCA considers deferred tax pitfalls and the best accounting framework for UK companies from FRS 105 to full-blown FRS 102 or in some instances, IFRS

IFRS 16 Leases standard transforms balance sheet, FRS 101 and FRS 103 review as latest revenue recognition rules impact existing standard and probe into how charity breached accounts filing rules

The latest accounting news from IASB's plans to revisit IFRS 4, Insurance Contracts, standard in light of introduction of IFRS 9, Financial Instruments, Tesco pays out £8m to settle US class action over accounting misstatement, charity trustees guidance out for consultation and European Commission plans to amend prospectus rules for listed companies