ASB

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Don’t delay reporting changes warn firms

E&Y and Grant Thornton warn Accounting Standards Board delays to implementing financial reporting changes could cost businesses

02 May 2012

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ASB reporting proposals fail to address micro companies

There is still a lack of certainty over what will happen to the reporting requirements for small companies

31 Jan 2012

Roger Marshall

SME accounting should retain UK GAAP aspects

ASB looks to implement IFRS for SMEs - albeit with some UK standards thrown in

30 Jan 2012

ASB proposes reform of income tax reporting

The financial reporting of income tax is to be rerormed under FRC plans

22 Dec 2011

EU standard setters say ‘no thanks’ to IFRS for SMEs

European standard setters disinclined to take on IFRS for SMEs

07 Nov 2011

True and fair override 'alive and kicking'

True and fair override is still available in very rare circumstances, Accounting Standards Board insists

21 Jul 2011

Setters bring financial instruments standard in line

The Accounting Standards Board has amended FRS 29 in line with changes made to IFRS 7 in October last year

07 Jul 2011

Financial Power List: half term reports

We've dusted down the mortar boards to write the mid-term reports on the class of the Accountancy Age Power List. Who is top and who needs to improve their grades?

23 Jun 2011

E&Y: Speak now to keep reduced disclosure option

E&Y calls on stakeholders to contribute as standard setters re-think financial reporting requirements

20 Jun 2011

Charity accountant warns of burdensome new standards

Public benefit accounting expert concerned new standards will force charity shops to value unsold donations

10 Jun 2011

FRSME respondents give standard setters a headache

Housing associations and credit unions were outspoken in the FRSME consultation, but they are pulling in opposite directions

03 Jun 2011

Housing associations lead the anti-FRSME invective

Housing Assocation responses show they're worried about the proposed FRSME

01 Jun 2011

FRSME response 'double' last consultation

The FRSME consultation has sparked almost twice as many responses as the ASB's last project

26 May 2011

Standard setters await EU before launching FRSSE consultation

Look to EU for guidance on financial reporting for micro-entities

23 May 2011

Allow small listed firms to duck IFRS

QCA wants small listed firms to use 'IFRS-lite' - FRSME - rather than full IFRS

18 May 2011

Future of Financial Reporting Council up for debate

The FRC board is to look at communications efficacy among its operating bodies in an internal investigation focusing on the regulator's future

26 Apr 2011

Future of Financial Reporting Council up for debate

The FRC board is to look at to the efficacy of communication between its operating bodies, in an internal investigation focusing on the regulator's future

21 Apr 2011

SME accounting standards – more political than technical?

The decision on global standards for SMEs is more political than technical, as many SMEs will never dip their toe in international waters

20 Apr 2011

SME accounting standards – more political than technical?

The decision on global standards for SMEs is more political than technical, as many SMEs will never dip their toe in international waters

19 Apr 2011

Standard setters 'already addressing landlords' concerns'

Standard setters are already looking at the concerns of social landlords facing the switch to IFRS, according to ASB chairman Roger Marshall

18 Apr 2011

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How software as a service can meet the strategic needs of a growing business

Organisations are now looking for a software service that is cost effective, flexible, streamlined and able to meet the needs of the business both today and in the future

This web seminar will explain how finance directors can monitor and understand the various financial costs of staff turnover

Leader: Baker Tilly's naming nerves

Baker Tilly's impending name change opens up a range of possiblities, writes Calum Fuller

The Practitioner: R&D tax credit boon awaits clients

The Practitioner is gobsmacked at the opportunities for tax savings that R&D credits will bring for clients

Macro View: Soaring US dollar could unleash nasty global tremors

If upward pressures on the dollar escalate, its strength could become malignant and the blessing could become a curse

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Auto-enrolment: Know the workforce - assessing workers

Who 'works' for a business? A simple question, but one that requires careful consideration as far as meeting auto-enrolment requirements are concerned, writes Stephen Rowntree

Taking Stock: Haslers' marathon man avoids comfort break

Better out than in for long-distance runner

Taking Stock: Rickard very Keen on its psuedonym

Rickard Keen's move to limited status sees some unusual detail at Companies House...

Colin: EY-ers cheer on partner profits

Colin wonders how EY partners reacted to their profit figures

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Briefings

budget-management

Why budgeting fails: One management system is not enough

If budgeting is to have any value at all, it needs a radical overhaul. In today's dynamic marketplace, budgeting can no longer serve as a company's only management system; it must integrate with and support dedicated strategy management systems, process improvement systems, and the like. In this paper, Professor Peter Horvath and Dr Ralf Sauter present what's wrong with the current approach to budgeting and how to fix it.

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iXBRL: Taking stock. Looking forward

In this white paper CCH provide checklists to help accountants and finance professionals both in practice and in business examine these issues and make plans. Also includes a case study of a large commercial organisation working through the first year of mandatory iXBRL filing.