Showing 10 of 111 items

Technical

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?

5 December 2017
Features

UK GAAP - a necessary change?

Two industry experts consider why the proposed transition to FRS is a step in the right direction

27 February 2012
Features

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

5 October 2017
Features

Getting to grips with GAAP

Advisors to small companies have plenty to think about as changes loom

3 June 2015
News

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).

30 October 2017
News

Companies put on warning by FRC letter

FRC outlines developments in financial reporting it expects company reports to reflect

10 October 2017
News

IFRS 9 changes warning

Proposed changes to financial instruments classification and measurement may increase volatility

29 November 2012
News

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

30 June 2017
News

FRC defers FRS 102 revision

Stakeholders wanted more time to gain experience of new IFRS implementation before change

30 June 2017
Opinion

Letter from India

Ram Iyer captures how India’s rich history and culture are merging with superfast regulatory changes

27 July 2017

Showing 10 of 111 items