Link: IAS special area
FRS21, which deals with events after the balance sheet date, is in effect the same standard as IAS10 and will apply from 1 January 2005.
‘Implementation of this international accounting standard is a small but significant step in the ASB’s strategy for a phased approach to converge UK standards with IFRS,’ said ASB chairman Mary Keegan.
‘It confirms our commitment to the convergence process, which will benefit preparers and users alike.’
Two new audit partners have been appointed at the firm BDO in its audit practice following continued growth and investment
Investment in people, tech and businesses impacts on EY's profit per partner figure
If businesses do not take cyber security seriously in their business planning regulators may do it for them, the ICAEW has warned
Dr Richard Willis provides a several thousand-year history lesson of the profession, from origin to modern-day