financial reporting Archives - Page 11 of 14 - Whitefield Tax - Isle of Wight Accountants

Updates to new UK GAAP

by Jessica Garbett | Nov 5, 2015 | ACCA, accountancy regulation, financial reporting

Updates to FRS 100, FRS 101 and FRS 102 have been published. In addition to minor typographical and presentational corrections, each has been updated as follows: Updates from FRS 100 issued in November 2012 include: the withdrawal of FRS 27 Life Assurance (as set out...

FRC guidance on FRS 102

by Jessica Garbett | Oct 19, 2015 | ACCA, accountancy regulation, financial reporting

The FRC has prepared 15 Staff Education Notes for the users of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. These Staff Education Notes aim to illustrate certain requirements of FRS 102. They cover: SEN 01 Cash flow...

FRC introduces changes in response to EU Accounting Directive

by Jessica Garbett | Aug 17, 2015 | ACCA, accountancy regulation, financial reporting

UK GAAP: reporting options for micro, small and medium/large companies The Financial Reporting Council (FRC) has issued a suite of changes that are largely in response to the implementation of the new EU Accounting Directive, and include: a new standard, FRS 105 The...

Charities’ audit and examination limits

by Jessica Garbett | Jun 25, 2015 | ACCA, business issues, financial reporting

Certain charities may now benefit from recent changes to audit limits. Changes to the audit requirement for charities in England and Wales have been introduced. The government highlighted that the ‘proposals become ‘live’ to 31 March 2015, meaning that...

New FREDs and UK GAAP

by Jessica Garbett | Apr 28, 2015 | ACCA, financial reporting

New standards launched for small entities under £10.2m, with practitioners urged to respond to a related FRC consultation. The FRC has launched a consultation on three Financial Reporting Exposure Drafts (FREDs) that make amendments to UK GAAP and bases them on the...

Charities audit and examination limits

by Jessica Garbett | Apr 21, 2015 | ACCA, financial reporting

The latest changes to audit requirements for charities in England, Scotland and Wales. Changes to the audit requirement for charities in England and Wales have been introduced. The government highlighted that the ‘proposals became “live” to 31 March 2015, meaning that...

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Updates to new UK GAAP

FRC guidance on FRS 102

FRC introduces changes in response to EU Accounting Directive

Charities’ audit and examination limits

New FREDs and UK GAAP

Charities audit and examination limits

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