FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland is the new single comprehensive Financial Reporting Standard that will replace the extant FRSs, SSAPs and UITFs currently in issue (“current UK GAAP”). This paper focuses on the new requirements of FRS 102.
Company: Mazars | Published: 29 May 2014 | Business Area: Financial Reporting
This report looks at companies which invest a significant amount in research and development activities and how they report this under IAS 38 "Intangible assets". Companies studied cover a broad range of industries and include Astra Zeneca, BMW and Samsung.
Company: CCH, A Wolters Kluwer Business | Published: 07 May 2014 | Business Area: Financial Reporting
This webinar discusses the changes to IFRS and UKGAAP, continuing the discussion on iXBRL and providing you with an update on IRIS Accountancy Solutions.
Company: IRIS | Published: 28 April 2014 | Business Area: Finance and Accounting
A new statutory instrument, The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 No.1970 (‘the Regulations’), has been issued that amends the current Companies Act requirements for preparing a Directors’ Report. Download this issue to find out more.
Company: Mazars | Published: 30 October 2013 | Business Area: Financial Reporting
International Financial Reporting Standards (IFRS) are designed to be a common global ‘language’ for business. They are progressively replacing the many different national accounting standards and this guide outlines IFRS and what it could mean for you.
Company: IRIS | Published: 02 August 2013 | Business Area: Financial Reporting
Bournemouth Transport required a system that could accommodate forecasting up to 5 years at any one time, a process historically achieved by running multiple reports. This case study focuses on the company's implementation of Sage Asset 1000 & how it has enabled improved departmental efficiencies.
Company: Real Asset Management | Published: 01 July 2013 | Business Area: Forecasting
Staffordshire County Council is a local authority with over £2bn worth of assets. In 2012, the organisation sought an effective and efficient capital accounting system. This case study focuses on the Council's implementation of Real Asset Management's fixed asset solution and its IFRS compliance.
Company: Real Asset Management | Published: 26 June 2013 | Business Area: Finance and Accounting
In May 2013, following considerable feedback on the 2010 exposure draft, a second exposure draft for the revised leasing accounting standard was published. This IFRS newsletter studies the latest developments relevant to leases.
Company: Mazars | Published: 26 June 2013 | Business Area: Financial Reporting
In this paper, the ICAEW provides recommendations to help international investors and further drive the development of a global set of accounting standards. Topics covered include: the benefits of a global set of standards; taking stock; ending convergence; a new approach for a new era.
Company: ICAEW | Published: 22 April 2013 | Business Area: Accounting Standards
In 2012 the Financial Reporting Council set out revised proposals to change the financial reporting standards in the UK and Republic of Ireland. The revisions will fundamentally reform financial reporting, replacing almost all extant standards with three Financial Reporting Standards.
Company: Mazars | Published: 09 April 2013 | Business Area: Accounting Standards
Find a finance and accountancy briefing