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Tagged: reporting

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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Draft Finance Bill 2017 legislates for Making Tax Digital

On Monday 20 March the 776 page draft Finance Bill was published confirming plans to go ahead with quarterly reporting from 2018 for unincorporated businesses and landlords with turnover over the VAT threshold.

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12 Days of IRIS Christmas: "On the 4th day of Christmas, I fear I must confess...

Part three in our blog series examining some of the factors that you and your clients (or corporate colleagues) will need to consider if you want hit the ground running as the latest regulations come into force.

Blog 4 of 12.

Even the most dedicated of accountants can be occasionally guilty of not learning new legislation until the very last minute. Unfortunately for Patrick at Red Nose & Associates, one client got wind of his new-FRS blind spot...

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The age of FRS 101 & 102 - new infographic

New UK GAAP, FRS 101 & FRS 102 is here.
Are you ready for the new standards? Have you learnt the lingo? Will your profits change? What's your plan of action?

We have a new infographic to help you.

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Louise Mulgrew
22 January 2015
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