Financial Reporting

FRC highlights key findings from its 2017 monitoring work and sets out focus for the coming reporting season 

Jonathan Compton, a Director in BDO LLP's Financial Reporting Advisory team, reviews the FRC's key findings from its Annual Review of Corporate Reporting.

IFRS 15: What you should know about the upcoming changes

IFRS 15: What you should know about the upcoming changes

Matthew Stallabrass, Partner at Crowe Clark Whitehill LLP, outlines a five step approach to recognising revenue, as required by IFRS 15.

IFRS 9: what you should know about the upcoming changes

IFRS 9: what you should know about the upcoming changes

Matthew Howells, Director and Head of National Assurance Technical Group at Smith & Williamson LLP, outlines how the new accounting standard IFRS 9 could affect your company when it comes into effect in 2018.

Reduced disclosure for subsidiary company accounts

Matthew Stallabrass, Partner at Crowe Clark Whitehill and member of our Financial Reporting Expert Group, writes about  the UK's new reduced disclosure framework for qualifying subsidiary companies, which could lower the financial reporting burden.

Cutting Clutter

Matthew Stallabrasss, Partner at Crowe Clark Whitehill LLP, writes about the FRC's recent project on cutting clutter in annual reports that seeks to improve corporate reporting in the UK.

Financial reporting – what’s on the horizon

Bill Farren, Senior Manager at Deloitte LLP and member of the Quoted Companies Alliance Financial Reporting Committee, writes about upcoming changes to financial reporting

The Finance Director as company secretary?

Beware of the inherent risks to such a dual role says Madeleine Cordes of Capita Company Secretarial Services.

Fraud Prevention and risk analysis - a perspective for 2010

Jeffrey Davidson of Horwath Clark Whitehill highlights what companies should be considering regarding fraud prevention in 2010.

A move to bring all leases on balance sheet

Sarah Cox, QCA Accounting Standards Committee member, reports on potential changes to lease accounting in a recently released IASB/FASB discussion paper.

The Language of Going Concern

Going concern is a significant issue for smaller quoted companies especially those with bank borrowings and those making losses or with downturns in trading. Ash Mehta discusses the challenges as seen from a shareholder’s perspective.

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