Miriam Hanley – Technical Specialist Revisions to FRS 102 arising from within the Financial Reporting Exposure Draft 67 (“FRED 67”) will see acquiring companies in business combinations being given the […]
Miriam Hanley – Technical Specialist For accounting periods beginning on or after 1 January 2019 there is a new treatment of leases which you may need to be aware of. […]
Miriam Hanley – Technical Specialist In March 2017 the FRC published FRED 67 which contained amendments to FRS 102. These were finalised on the 14 December 2017 and can now […]
FRS105 vs. FRS102 (Section 1A) James Hadfield – Audit Partner Are you a small business incorporated/registered in England & Wales? Are Annual Financial Statements for your entity currently prepared using […]
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. […]
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 […]
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 […]
Following on from our first article looking at the role of the COFA (Compliance Office for Finance and Administration), in this second guidance we will look at the breaches of […]
Outcomes focused regulation (OFR) has been applied by the Solicitors Regulation Authority (SRA) since 6 October 2011. After several deadlines the role of Compliance Officer for Finance and Administration (COFA) […]
The adoption of FRS 102 is fast approaching – do you know what the tax implications of the changes are and how this could affect you and your company? Tax […]
The adoption of FRS 102 will mean that many companies, with little previous exposure to accounting valuations, may find fair value requirements to be a significant part of their reporting […]
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 […]
Advising the legal sector in the present climate of change and challenges is a mixture of compliance (assisting the COFA) and practice management. Both areas are covered in this update […]
The Patent Box regime, introduced by the UK government in April 2013 to encourage the development of innovative businesses, is to close to new entrants on 30 June 2016 and […]