RSSArchive for September, 2013

Sep

30

Financial Reporting for Unlisted Companies in the UK and Republic of Ireland

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Financial Reporting for Unlisted Companies in the UK and Republic of Ireland

Purchase this book. This important title guides practitioners through their first implementation of FRSs, 100, 101 and 102. Under these standards, introduced in early 2013, many small to medium sized businesses will be preparing their financial statements under a fundamentally set of rules as the current UK GAAP framework will be withdrawn when the new […]

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Sep

25

FRS 102: Accounting for lease transactions

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FRS 102: Accounting for lease transactions

One of the most topical debates at the moment (certainly among the International Accounting Standards Board (IASB)) is the issue of leasing.  Leases have always posed a problem for the accountancy profession because of their subjective nature and the ability to manipulate leasing transactions to achieve a desired outcome (commonly referred to in the profession […]

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Sep

18

Getting related party disclosures right

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Getting related party disclosures right

Related parties have often caused problems for practitioners, and this is largely due to their subjective nature.  In this article I will cover some of the typical issues concerning related party disclosures and incorporate some of the more commonly asked questions. Related parties and related party transactions Most of us know what constitutes a related […]

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Sep

9

Key differences in old and new UK GAAP

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Key differences in old and new UK GAAP

This article features in AccountingWEB.co.uk new financial reporting zone which is sponsored by Bloomsbury Professional.  Some of the content of this article has been taken from Financial Reporting for Unlisted Companies in the United Kingdom and Republic of Ireland – a major new title to be published by Bloomsbury Professional which has been authored by […]

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Sep

2

Acting for academies in 2013: regularity, propriety and compliance

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Acting for academies in 2013: regularity, propriety and compliance

Audit firms with academies as their clients will be turning their attention to the 2013 audits and undoubtedly digesting the content of the latest Academies: Accounts Direction 2013 (AAD 2013) which was issued by the Education Funding Agency (EFA) in May 2013.  This article will examine some of the main issues required for reporting on […]

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