RSSArchive for June, 2014

Jun

10

Goodwill amortisation and FRS 102

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Goodwill amortisation and FRS 102

There are some notable differences between the way in which goodwill (and other intangible assets) are accounted for in FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, which comes into effect for accounting periods commencing on or after 1 January 2015, and that of existing UK GAAP.  Many clients […]

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Jun

2

FRS 102 and the auditor

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FRS 102 and the auditor

FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland is considered to be the most significant change in financial reporting for a generation.  Professional bodies are encouraging firms around the country to begin planning for the transition as the rules are applied retrospectively.  Auditors, of course, must also consider their […]

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