financial reporting Archives - Page 13 of 13 - Whitefield Tax - Isle of Wight Accountants

New SORPs for Charities and LLPs

by Jessica Garbett | Aug 1, 2014 | ACCA, financial reporting

Charities SORP The FRC approved the SORP for the new Financial Reporting Standard (FRS 102) and the SORP for Financial Reporting Standard for Smaller Entities (FRSSE). Access the new SORP via ACCA’s Technical Advisory webpages The Consultative Committee of...

True and fair statement published by FRC

by Jessica Garbett | Jul 31, 2014 | ACCA, financial reporting

The Financial Reporting Council (FRC) has published a statement to confirm that the requirement to present a true and fair view remains of fundamental importance in IFRS and UK GAAP, including the new UK standards FRS 100 -103. The FRC’s statement reflects...

The new strategic report

by Jessica Garbett | Feb 11, 2014 | ACCA, accountancy regulation, financial reporting

The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 will apply to financial years ending on or after 30 September 2013. Guidance produced by FRC should be reviewed by all companies, with Appendix III providing Companies Act references to...

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New SORPs for Charities and LLPs

True and fair statement published by FRC

The new strategic report

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