Financial reporting

michelle-barnier

EU Parliament adopts non-financial reporting rules

Large companies must disclose a host of non-financial information in their annual reports

17 Apr 2014

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FRC to launch new consultation on going concern

UK reporting watchdog to develop going concern proposals for further public consultation following investor criticism, Accountancy Age can reveal

26 Mar 2014

EC-IFRS

Colin: A world beyond reporting standards

Colin wonders how accountants would feel without the issue of reporting standards

03 Mar 2014

EU endorses non-financial reporting for large companies

Large companies within the EU to report non-financial information in management statement

03 Mar 2014

FRC to amend accounting for debt instruments

FRC to amend conditions that determine whether debt instruments can be measured at amortised cost or fair value

14 Feb 2014

IFRS Foundation admits to late filings on Companies House

IASB oversight body admits failing to file information at Companies House in timely fashion, but denies its filings have been 'chaotic'

12 Feb 2014

Treasury must watch over Royal Household finances

The Queen's household has dipped into its reserves, leaving it with a historically low fund, warns the Public Accounts Committee

28 Jan 2014

EC launches review of IFRS in the EU

Mazars and the ICAEW will assess whether the switch to IFRS has delivered the benefits that had been expected by the EU

23 Jan 2014

FRC in danger of departing from Sharman recommendations

A member of the Sharman inquiry into 'going concern' warns that FRC proposals depart from panel's original recommendations

16 Jan 2014

PwC: RSA's problems limited to Irish operation

Reviews involving auditors, external assurance and internal audit, outline extent of financial and control issues at RSA's Irish division

09 Jan 2014

Baker Tilly blames “low-balling” for decline in profits

Baker Tilly sees its profit fall substantially in March 2013 year-end, blaming lost re-tendering due to low-ball pricing

02 Jan 2014

FRC to update FRS 101

FRC proposes to simplify, in the reduced disclosure framework, the new disclosure requirements of IAS 36

18 Dec 2013

Why the numbers add up for direct cash flow statements

Detractors must recognise that disclosure will bring benefits, not just for investors and analysts, but for businesses too

17 Dec 2013

FRC defends commitment to international standards

Reporting watchdog defends decision to make changes to the UK auditing regime ahead of recommendations being considered at a global level

12 Dec 2013

FRC to simplify small company accounting

FRC consulting on proposals to amend the Financial Reporting Standard for Smaller Entities

10 Dec 2013

Standard setters “out of synch” over auditor reporting rules

ICAEW warns against fragmentation of global auditor reporting

27 Nov 2013

FRC inspecting Co-op Bank's 2012 accounts

Reporting watchdog confirms it is scrutinising the Co-Op Bank's financial reporting

22 Nov 2013

EU banks' financial statements lack comparability

Review of the accounts of 39 major European banks finds variance in the quality of disclosures

22 Nov 2013

Annual reports obfuscate performance, say readers

In a poll, Accountancy Age readers agree companies' annual reports obfuscate performance by including too many disclosures

12 Nov 2013

FRC updates going concern definition

FRC clarifies the assessement of going concern for stewardship and accounting purposes

07 Nov 2013

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2shotguests

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

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

Bank raiding powers could put HMRC at top of insolvency pecking order

Will HMRC’s new bank raiding powers see insolvency practitioners pursuing it for funds taken illegally in the event of bankruptcy?

The Practitioner: The promise of the pension pot

The combination of pensions drawdown and enterprise investment tax planning makes the Practitioner's mouth water - but can the firm get its pensioners lined up in a row?

Leader: Charity begins at home

With so many accountants require support and counselling, an already charitable profession must consider where its efforts go

linkedin-screenshot-1-web

Social networking: How does the Top 50 stack up?

Firms are failing to realise the business benefits of social media sites such as utilising LinkedIn

Colin: There's nothing like a well-thought-out plan

Colin wonders whether some SMEs are keeping it too simple

Taking Stock: When tax is stranger than fiction

Sometimes you just can't make it up, TS finds

Scrapping IR35 all very well – but what else?

IR35 has proven ineffective, but 'what are the alternatives?' asks Calum Fuller

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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.