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Found 26 briefings

Mapping out the Global Economy with FRS 101/102 and IFRS

Five years after iXBRL's UK implementation, the FRC have introduced new financial reporting standards. These will replace existing UK GAAP & IFRS as the mandatory accounts preperation and electronic tagging requirements.

Company: Arkk Solutions | Published: 19 October 2016 | Business Area: Accounting Standards

Rating: 4 people found this useful

FRS 102 and the new FRC taxonomies

For most firms, FRS 102 will be the primary accounting standard for future HMRC returns. This short resource shows the differences between old UK GAAP and the new requirements. It also outlines the new mandatory tags under FRS 102

Company: Arkk Solutions | Published: 15 September 2016 | Business Area: Accountancy

Rating: 11 people found this useful

FRSSE or new FRS 102 ‘lite’?

As the date for the withdrawal of FRSSE approaches, pressure mounts on small companies to make a decision on the framework that they will apply. This article discusses some of the issues that such companies and their professional advisers need to consider.

Company: Wolters Kluwer | Published: 19 October 2015 | Business Area: Financial Reporting

Rating: 8 people found this useful

Offering a joined-up approach to FRS 102

This document outlines the resources that can help accounting professionals deal with the transition to FRS 102, including comprehensive specialist content on a variety of platforms and software to make reporting as easy as possible.

Company: Wolters Kluwer | Published: 21 August 2015 | Business Area: Enterprise Accounting Software

Rating: 2 people found this useful

Demystifying compliance - for accountants in business: Acronyms, explained!

A new graphic which outlines the impact of iXBRL, RTI, AE and changes to IFRS and UK GAAP on accountants in business. Includes the legislation background, questions to consider, next steps and links for further information.

Company: IRIS | Published: 23 April 2015 | Business Area: Financial Reporting

Rating: 4 people found this useful

Video: FRS Preparation - The final countdown

The countdown has started on FRS and new UK GAAP, watch this video to see how IRIS can help ease the burden on you and your finance team as you switch from your current report/s to FRS compliance. Includes the 7 key impacts of FRS102.

Company: IRIS | Published: 02 March 2015 | Business Area: Financial Reporting

Rating: 6 people found this useful

FRS 102 bitesize: Dividends and distributable profits

This Financial Reporting Brief looks more closely at the impact of FRS 102 on profits available for distribution by private limited companies, with a particular focus on the transition period.

Company: Saffery Champness | Published: 23 February 2015 | Business Area: Financial Reporting

Rating: 3 people found this useful

Financial reporting newsletter: FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’

FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ is the main new financial reporting standard to improve reporting standards. This article covers: what is FRS 102; relevance to UK and Irish businesses; differences between FRS 102 and UK GAAP.

Company: Mazars | Published: 19 February 2015 | Business Area: Financial Reporting

Rating: 2 people found this useful

FRS 102 bitesize: Goodwill

This Financial Reporting Brief looks more closely at goodwill, whether arising on consolidation or as purchased goodwill in a standalone entity. Goodwill is covered in FRS 102 Section 19 Business Combinations and Goodwill.

Company: Saffery Champness | Published: 12 February 2015 | Business Area: Financial Reporting

Rating: 3 people found this useful

Preparing your practice for FRS 102 – key questions

Early preparation for the FRS 102 regime involves the financial reporting technical requirements, plus the time and cost impact on a firm’s resources and the risk involved in preparing clients for their conversion. This article highlights key questions to consider in preparation for the new FRSs.

Company: Sage Group Plc | Published: 10 February 2015 | Business Area: Financial Reporting

Rating: 4 people found this useful

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