FRS105 vs. FRS102 (Section 1A) Are you a small business incorporated/registered in England & Wales? Are Annual Financial Statements for your entity currently prepared using FRSSE (Financial Reporting Standard for Smaller Entities 2008 or 2015)? If your answer to both the above questions is yes then you need to start thinking seriously about the various […]
FRS 102 will now affect small companies – do you know what’s changing and when? What is FRS 102? FRS 102 is a new standard entitled “The Financial Reporting Standard applicable in the UK and Republic of Ireland”. It replaces current UK GAAP and the FRSSE, and its implementation will have a significant impact on […]
A Study into the Impact of the Size of Businesses on Earnings Multiples It is generally accepted in the marketplace that larger companies are generally less risky than smaller ones. This is because of various factors that differ between large and small companies, which may include a lower level of dependency upon key individuals within […]
The future of the Patent Box regime For the brief period of its existence, the UK’s Patent Box regime has been a significant opportunity for innovative companies to reduce their tax exposure. The 2014 Autumn Statement made it clear however that things are set to change. UK Patent Box – the current regime Currently companies […]
FRS 102 – Are you ready? The adoption of FRS 102 is fast approaching – do you know what’s changing and when? What is FRS 102? FRS 102 is a new standard entitled “The Financial Reporting Standard applicable in the UK and Republic of Ireland”. It replaces current UK GAAP, and its implementation will have […]
