Licences and similar assets that are purchased separately meet the definition of intangible assets set out in FRS 10 Goodwill and Intangible Assets.
Secondly, disclosures required by UITF Year 2000 issues: accounting and disclosures, should be interpreted in the light of the current circumstances (ie post 1 January 2000) of the particular entity.
Just one half of UK practices have implemented a pricing structure around auto enrolment implementation and advice - with many suffering increased costs
Deloitte's north-west Europe foray; BDO, Smith & Williamson investment paths; Shelley Stock Hutter; and Wilkins Kennedy discussed by editor Kevin Reed on our Friday Afternoon Live broadcast
Accountants should alter their perspective on auto-enrolment to maximise business opportunities, according to Eric Clapton.
Kevin Reed discusses whether new accountancy group Cogital can rival the Big Four...and its likely direction of travel