Financial reporting

Colin taking stock

Colin: Don't judge a report by its cover

Annual reports serving too many masters could see an unexpected turn

01 Nov 2013

balance sheet

Annual reports serving too many masters

Annual reports have become filled with "obfuscation" and a "lack of insight" investor claims

01 Nov 2013

two-goldfish-in-bowls-of-water-big-fish-in-small-bowl-vice-versa

Since when did small mean worthless?

Latest change to accounting requirements could see many professionals wiped out argues David Grunberg

29 Oct 2013

Could accountants deflate the 'carbon bubble'?

Report from Carbon Tracker and the Association of Chartered Certified Accountants argues sector has key role to play in tackling climate-related investment risks

18 Oct 2013

FRC: Company reporting not up to scratch in smaller businesses

FRC investigation into company reporting finds evidence of straightforward non-compliance in smaller companies

17 Oct 2013

Finance struggling to make the most of data

Failing to effectively leverage vast volumes of data is hitting business' revenues, warns CIMA

16 Oct 2013

FRC and BIS defend legality of global accounting standards

FRC and BIS rubbish claims that IFRS conflicts with UK company law as "misguided"

04 Oct 2013

New reporting burdens will fall on audit committees

The blunt use of disclosure as a government policy tool could be punsihing the many for the sins of a few

04 Oct 2013

KPMG: More assurance needed following reporting changes

KPMG has called for greater assurance in narrative reporting following changes to Companies Act, introduced on 1 October

02 Oct 2013

Reporting update could see auditors assure entire report

Institute claims auditors will need to assure all of the annual report if that is what investors want

01 Oct 2013

XBRL taxonomies brought into line with new UK GAAP

Taxonomies used by XBRL will be updated to reflect the new financial reporting standards - FRS 100, 101 and 102

27 Sep 2013

Fast-track company Lo-Q changes year end for 'balance'

Moving Lo-Q's year end to 31 December will provide a greater balance between the two halves of the company's financial year

27 Aug 2013

Integrated reporting nudges closer with new FRC guidance

FRC publishes guidance on new strategic review which is due to replace the business review in annual reports this year

15 Aug 2013

PCAOB proposes biggest shake-up to US audit reports since 1940s

America's accountancy watchdog wants auditors to reveal more information about the listed companies they audit

14 Aug 2013

Only 25% of finance departments ready for GHG reporting

ICAEW and Verco research shows just 25% of companies have accounting software for incoming green reporting requirements

12 Aug 2013

Auditors' duties: The burden of expectation

Jane Howard looks at how auditors can best protect their position in light of enhanced expectations and new reporting requirements

31 Jul 2013

IASB makes progress on conceptual framework

Global standard setter puts draft of the conceptual framework revisions out for discussion

19 Jul 2013

FRC overshoots budget by £1.6m

Total expenditure in 2012/13 was £25.5m, driven up by a rise in disciplinary case costs

18 Jul 2013

DB pensions set for change under FRS 102

UK companies should prepare for a new regime for defined benefit schemes under FRS 102, writes Simon Taylor

08 Jul 2013

Banks should introduce extra accounts for regulators

Bank ought to produce an additional set of accounts for regulators, according to Accountancy Age readers

05 Jul 2013

Page 2 of 8

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

Share Price Centre

Track the fortunes of UK-listed companies with our Share Price Centre

PI Insurance

Professional Indemnity insurance tailored to the needs of small- to medium-sized practices

Find Me An Accountant

Locate an accounting practice that meets your particular business needs

Newsletters

Get the latest financial news sent directly to your inbox

  • Best Practice
  • Business
  • Daily Newsletter
  • Essentials

Careers

Search for jobs
Click to search our database of all the latest accountancy roles

Create a profile
Click to set up your profile and let the best recruiters find you

Jobs by email
Sign up to receive regular updates with the latest roles suitable for you

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.

cchcover

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.