Playing the financial instruments
IFRS 9 will revolutionise how loans are treated in banks’ accounts, but what might it do to their customers’ ability to borrow?
UK GAAP - a necessary change?
Two industry experts consider why the proposed transition to FRS is a step in the right direction
ISA 540: Estimation unknown
Changes to accounting and auditing standards don’t take place in a vacuum and the proposed changes to ISA 540 is a clear example of this
Getting to grips with GAAP
Advisors to small companies have plenty to think about as changes loom
No changes to FRS 101 for 2018
The Financial Reporting Council has decided not to make any changes to the reduced disclosure framework standard, FRS 101, despite the implementation of major changes to international financial reporting standards (IFRS).
Companies put on warning by FRC letter
FRC outlines developments in financial reporting it expects company reports to reflect
IFRS 9 changes warning
Proposed changes to financial instruments classification and measurement may increase volatility
High quality accounting "like canary in the coal mine"
IASB chair says it gives an early warning system for firms and provides important role in fostering financial stability
FRC defers FRS 102 revision
Stakeholders wanted more time to gain experience of new IFRS implementation before change
Letter from India
Ram Iyer captures how India’s rich history and culture are merging with superfast regulatory changes
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