UK GAAP/FRS 102

Accounting / FRS 102: accounting for asset impairment and goodwill - tips and advice

In part 15 of this exclusive New UK GAAP series, Helen Lloyd FCA reviews accounting for impairment of assets and goodwill, highlighting key differences between the new FRS 102 Section 27 Impairment of Assets and former FRS 11 Impairment of Fixed Assets and Goodwill

Accounting / Harrison: accounting for defined benefit pension schemes sub-standard

Many UK listed companies face spiralling defined benefit pension deficits but what is truly disconcerting is the real difficulty in assessing the extent of these pension black holes using publicly available information. Matthew Harrison, managing director of Lincoln Pensions calls for a fresh approach to pensions reporting and disclosures

Accounting / FRS 102: accounting for post balance sheet events – tips and advice

In part 14 of this exclusive new UK GAAP series, we will focus on new UK GAAP and accounting for reporting the post balance sheet events under section 32, highlighting key differences between FRS 102 and the old FRS 21 treatment

Accounting / FRS 102: related parties and directors’ remunerations – tips and advice

In part 13 of this exclusive new UK GAAP series, we will focus on new UK GAAP and accounting for related parties and directors’ remunerations under section 33, highlighting key differences between FRS 102 and the old UK GAAP treatment

Accounting / FRS 102: accounting for leases – tips and advice

In part 12 of this exclusive new UK GAAP series, we will focus on new UK GAAP and accounting for leases under section 20, highlighting key differences between FRS 102 and SSAP 21

Tax / Editor's comment: a taxing year of uncertainty for accountants

From the shock Brexit vote to concerted efforts to slow the pace of Making Tax Digital and first-time adoption troubles for UK GAAP reporters, 2016 was a turbulent year for accountants and tax advisers, says Sara White

Accounting / FRS 102: currency fluctuations and exchange rates – tips and advice

In part 11 of this exclusive new UK GAAP series, we will focus on FRS 102 and accounting for foreign currency issues under section 30 foreign currency translation, based on functional currency

Accounting / Marshall: what does Brexit mean for accounting standards?

The Brexit vote could have long-term implications for the use of IFRS in the UK. Andrew Marshall FCA considers the pitfalls and potential options for UK accounting standards once the UK leaves the EU

Accounting / FRS 102: accounting for investment property – tips and advice

In part ten of our exclusive new UK GAAP series, Helen Lloyd FCA assesses the latest GAAP rules for accounting for property investments with a specific focus on those applying to section 16 of FRS 102

Accounting / FRS 101 and 102 amended over shareholder notification rules

The Financial Reporting Council (FRC) has issued amendments to FRS 101 Reduced Disclosure Framework and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, removing the requirement to notify shareholders before taking advantage of the disclosure exemptions available in those standards

Accounting / FRS 102: accounting for plant and equipment – tips and advice

In part nine of our exclusive new UK GAAP series, Helen Lloyd FCA unravels the revised accounting rules around plant and equipment, considering the long term nature of the assets, requirement to be written off against profit over their lives and the need to be reviewed for impairment

Accounting / FRS 105: pros and cons of using micro accounts regime - part 1

In the first of our exclusive series on small company accounting, Anne Cowley ACA considers the pros and cons of choosing the FRS 105 accounting regime for micro businesses, with tips and advice on the key issues to consider when applying new UK GAAP

Accounting / Small business accounts: company reporting under FRS 105

In readiness for application of FRS 105 accounting rules for micro businesses and FRS 102 Section 1A for small businesses, our expert technical author Anne Cowley ACA will be looking at New UK GAAP through the eyes of a small company, providing clear analysis, essential tips and practical help on how to tackle the challenges ahead – from preparation right through to filing

Accounting / CPD module - property, plant and equipment under FRS 102 - NEW

This month's exclusive CCH Daily CPD module focuses on FRS 102 and the treatment of capital versus repairs in annual financial statements, outlining the differences and enabling reporters to understand how to distinguish between the two items under new UK GAAP reporting rules

Accounting / Exclusive download: FRS 102 guide & case studies part 2

In the latest exclusive Accountancy FRS 102 download series, part two of our essentials guide focuses on pensions under FRS 102, deferred tax, financial instruments and leases, focusing on a selection of hot topics for preparers
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