financial reporting Archives - Page 9 of 13 - Whitefield Tax - Isle of Wight Accountants

FRS 102 intangible assets – what’s changed?

by Jessica Garbett | Jun 20, 2016 | ACCA, financial reporting

This article focuses on the main differences between the old and the new UK GAAP regime, concerning intangible assets. Detailed taxation adjustments relevant on transition and arising out of the reporting differences are outside of the scope of this article....

Going concern

by Jessica Garbett | May 10, 2016 | ACCA, financial reporting

The FRC has issued guidance on going concern to assist both SMEs and larger entities. Guidance on the Going Concern Basis of Accounting and Reporting on Solvency and Liquidity Risks: Guidance for directors of companies that do not apply The UK Corporate Governance...

FRS 105 – a new reporting regime for micro-companies

by Jessica Garbett | May 3, 2016 | ACCA, financial reporting

FRS 105 is a simpler reporting regime which is being introduced for a new sub-category of small company: the micro-entity. Micro-entities will have the greatest choice in reporting, where the choice will determine what is available to other users and different forms...

Spring 2016 Budget and Technical Briefing

by Jessica Garbett | Mar 16, 2016 | budget, business issues, business taxation, capital taxation, dividends, financial reporting, IR35, pension reform, pensions, personal finance, personal taxatation, property taxation, PSC

We’ve added a briefing on todays 2016 Spring Budget and other current technical issues 20136 03 technical briefing

Pension Scheme SORP 2015

by Jessica Garbett | Dec 21, 2015 | ACCA, accountancy regulation, financial reporting

In November 2014 the Financial Reports of Pension Schemes: A Statement of Recommended Practice (2015) was issued. This SORP is applied for all pension scheme years commencing on or after 1 January 2015 or earlier if a scheme adopts FRS 102. The main changes due to...

Micro and small entity reporting and replacing the FRSSE

by Jessica Garbett | Nov 20, 2015 | ACCA, accountancy regulation, financial reporting

The withdrawal of the FRSSE in 2016 will herald significant changes for micro and small entities. In July 2015, the Financial Reporting Council finalised its overhaul of UK GAAP, introducing a new financial reporting framework for micro and small reporting entities...

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FRS 102 intangible assets – what’s changed?

Going concern

FRS 105 – a new reporting regime for micro-companies

Spring 2016 Budget and Technical Briefing

Pension Scheme SORP 2015

Micro and small entity reporting and replacing the FRSSE

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