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Recent topics have included GAAR, New UK GAAP, iXBRL and online accounting
Under IFRS, companies do not have to itemise research and development expenses, but, increasingly, the big spenders are revealing more detail in annual reports, says David Stein
Julia Penny FCA, accounting and audit Content Manager at CCH, outlines 5 common pitfalls with LLP accounts.
In the final part of our series on new UK GAAP, Helen Lloyd FCA considers changes to impairment
This module deals with Section 29 - current tax (presently in UK Generally Accepted Accounting Principles (GAAP) Financial Reporting Standard (FRS) 16) and deferred tax (presently dealt with in FRS 19).
Financial Reporting Standard (FRS) 102 is new to the UK and is different to the UK Generally Accepted Accounting Principles (GAAP) we are used to. This module provides guidance for selecting and applying the accounting policies used in preparing financial statements. It also covers changes in accounting estimates and corrections of errors in prior period financial statements.