financial reporting Archives - Page 5 of 13 - Whitefield Tax - Isle of Wight Accountants

Directors’ remuneration and dividend disclosure requirements

by Jessica Garbett | Oct 22, 2018 | ACCA, financial reporting

Directors’ remuneration and dividend disclosure requirements A closer look at FRS 102 1A. ACCA’s Technical Advisory helpline has had many calls concerning the disclosure of directors’ salaries and dividends in small owner-managed companies that adopted FRS 102 section...

Preparing and filing FRS 105 accounts

by Jessica Garbett | Apr 19, 2018 | ACCA, financial reporting

A look at the most common errors and misunderstandings. Accounts prepared under FRS 105 are now an accepted and popular option for micro-entities. However, there are a number of important points about their preparation and how the information is filed at Companies...

When audit thresholds can be confusing

by Jessica Garbett | Oct 23, 2017 | ACCA, financial reporting

The audit thresholds for limited companies changed from 1 January 2016 – and can be confusing for companies. The statutory instrument implementing the 2013 EU Accounting Directive effective in the UK from 1 January 2016 has changed the audit thresholds for...

When unincorporated businesses can apply FRS 105

by Jessica Garbett | Oct 12, 2017 | ACCA, financial reporting

FRS 105 can be applied by unincorporated businesses who meet the size criteria. Although FRS 105 states that it’s only applicable to companies, qualifying partnerships (as defined in Partnerships (Accounts) Regulations 2008) and limited liability partnerships who...

Charities under scrutiny – trustees and auditors

by Jessica Garbett | Sep 29, 2017 | ACCA, business issues, financial reporting

Charity reporting is under scrutiny, especially the obligations placed on trustees and auditors. These include: the recent review by the Charity Commission of 97 charities showed that 45 were not compliant with the SORP and that trustees were under scrutiny the...

Charity audits under review

by Jessica Garbett | Jul 31, 2017 | ACCA, financial reporting

FRC asks for comments on proposed changes that reflect developments in legislation and regulation The Financial Reporting Council (FRC) has asked for comments on its proposed revisions to Practice Note 11: The audit of charities in the United Kingdom, by 25 August. It...

« Older Entries

Next Entries »

Directors’ remuneration and dividend disclosure requirements

Preparing and filing FRS 105 accounts

When audit thresholds can be confusing

When unincorporated businesses can apply FRS 105

Charities under scrutiny – trustees and auditors

Charity audits under review

Register for our Newsletter

Whats Current?

Latest News

Search News by Date or Category

From our daughter business YogaTax