RSSArchive for April, 2015

Apr

27

FRS 105 versus the FRSSE

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FRS 105 versus the FRSSE

UK GAAP is currently undergoing a significant amount of change with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland taking mandatory effect for accounting periods commencing on or after 1 January 2015 and the changes which have been made to the Companies Act 2006 due to the transposition of […]

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Apr

17

FRS 102 for small companies: FAQs

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FRS 102 for small companies: FAQs

The Financial Reporting Council have issued three exposure drafts which outline their intentions as to how they intend UK Generally Accepted Accounting Principles to work in the UK and Republic of Ireland for accounting periods commencing on or after 1 January 2016.  This is in response to the Department for Business, Innovation and Skills’ transposition […]

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Apr

13

FRS 102: Intra-group loans

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FRS 102: Intra-group loans

FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland has now come into mandatory effect for accounting periods commencing on or after 1 January 2015. A new financial regime such as FRS 102 brings with it new ways of accounting for certain transactions and events. One of several emerging issues […]

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