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?
The future of UK GAAP
Among the many unknowns in the process of divorce with the EU is what will happen to UK GAAP after Brexit
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
Letter from India
Ram Iyer captures how India’s rich history and culture are merging with superfast regulatory changes
Deutsche Bank fined for misleading customers
Deustche Bank agrees to pay back customers after misleading them
FRC tells investors what to look out for in 2017
Letter highlights improvements companies should have made in reports
Raising finance: FRS 102 pitfalls
How FDs can navigate the impending arrival of FRS 102
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
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