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Spring 2016 Budget and Technical Briefing

by Jessica Garbett | Mar 16, 2016 | budget, business issues, business taxation, capital taxation, dividends, financial reporting, IR35, pension reform, pensions, personal finance, personal taxatation, property taxation, PSC

We’ve added a briefing on todays 2016 Spring Budget and other current technical issues 20136 03 technical briefing

Pension Scheme SORP 2015

by Jessica Garbett | Dec 21, 2015 | ACCA, accountancy regulation, financial reporting

In November 2014 the Financial Reports of Pension Schemes: A Statement of Recommended Practice (2015) was issued. This SORP is applied for all pension scheme years commencing on or after 1 January 2015 or earlier if a scheme adopts FRS 102. The main changes due to...

Micro and small entity reporting and replacing the FRSSE

by Jessica Garbett | Nov 20, 2015 | ACCA, accountancy regulation, financial reporting

The withdrawal of the FRSSE in 2016 will herald significant changes for micro and small entities. In July 2015, the Financial Reporting Council finalised its overhaul of UK GAAP, introducing a new financial reporting framework for micro and small reporting entities...

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...

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Spring 2016 Budget and Technical Briefing

Pension Scheme SORP 2015

Micro and small entity reporting and replacing the FRSSE

Updates to new UK GAAP

FRC guidance on FRS 102

FRC introduces changes in response to EU Accounting Directive

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