RSSArchive for July, 2014

Jul

27

The new LLP SORP

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The new LLP SORP

On 15 July 2014, the Consultative Committee of Accountancy Bodies (CCAB) published a revised version of the Statement of Recommended Practice (SORP) Accounting by Limited Liability Partnerships which is effective for periods commencing on or after 1 January 2015 (with earlier adoption permissible) for LLPs adopting FRS 102 The Financial Reporting Standard applicable in the […]

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Jul

7

UK GAAP – where are we now?

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UK GAAP – where are we now?

The world of financial reporting is currently experiencing significant amounts of change and the Financial Reporting Council (FRC) continue to deal with the issues surrounding the new UK accounting standards (FRS 102, the FRSSE and micro-entities legislation). In this article I will examine the current status of financial reporting and the future likely developments that […]

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