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FRS 102: Ending confusion about non-distributable profits

FRS 102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland - is becoming more established among practitioners. One area which has caused an element of confusion is the treatment of fair value gains on investment property.  The accounting treatment for investment property has been the subject of a separate article.  However, fair value gains are one of several types of gain which give rise to non-distributable profit.

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Help shape the future of Accountancy

The accountancy market is changing and we want to help accountants to change and move forward along with it, and provide software allowing them to do this.

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Daniel Cashen
30 April 2019

Revealing the revamped, new look IRIS Docs

There is nobody more important for us to listen to than you, our customers. At IRIS World, you gave us a clear message when talking to our team about IRIS Docs, our powerful and comprehensive document management system that streamlines the way practices work. We were thrilled to hear so many of you saying it’s a fundamental cog in your practice’s daily operations, but you also told us that it needed some tender loving care and a lick of paint.

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James Nadal
5 April 2019

What’s New in the IRIS Spring 2019 Release?

Our work at IRIS is all about simplifying the lives of accountants by making them more efficient and productive and that’s what our new Spring release delivers.

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James Nadal
4 April 2019

Introducing IRIS GDPR Advisor, and Megan Kane.

To get ready for the launch of our brand new IRIS GDPR Advisor, we sat down with Megan Kane, a GDPR Practitioner from The Data Support Agency – the organisation powering our latest release, to find out a bit more about who they are and how IRIS GDPR Advisor is going to change the face of data protection compliance for SMEs across the nation.

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Emily Hine
3 April 2019

MTD day arrives: has it been simple, straight forward, and effortless for you?

Finally, we’re here. After all the discussions, debates and delays, Making Tax Digital for VAT officially takes effect today.

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James Nadal
1 April 2019

New fraud prevention measures take effect

From 1 April 2019, when Making Tax Digital for VAT begins, regulations SI. 360/2019 require software suppliers to ensure their products capture and transmit all available transaction monitoring metadata electronically as part of the VAT submission.

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Jenny Strudwick
29 March 2019

Think Brexit’s big for business? AI’s impact more profound, says KPMG expert

Shamus Rae, KMPG Partner, Head of Digital Disruption, is one of our expert guest speakers at our AI in Accountancy event on 2 April.

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James Nadal
28 March 2019

‘Clearing the mud’ about filing options for small companies

Since the abolition of abbreviated financial statements, the filing regime for small companies has caused some element of confusion among practitioners. This brief article aims to ‘clear the mud’ where filing options for small companies are concerned.

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A large wave of AI disruption is about to hit accounting. Are you ready?

Gillian Fischer, Global Manager of Customer Advocacy at MindBridge Ai, is one of our guest expert speakers at our AI for Accountants event on 2 April.

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