Accounting Insight

Recent topics have included GAAR, New UK GAAP, iXBRL and online accounting

R&D: voluntary disclosure


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

David Stein

Preparing accounts for LLPs - common pitfalls to avoid


Julia Penny FCA, accounting and audit Content Manager at CCH, outlines 5 common pitfalls with LLP accounts.

Julia Penny FCA, Content Manager Audit and Accounting

FRS 102: Part 10 Impairment reviews


In the final part of our series on new UK GAAP, Helen Lloyd FCA considers changes to impairment

Helen Lloyd

Income tax under FRS 102 FREE CPD module


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).

Paul Gee

FRS102 - new and revised accounting policies FREE CPD module


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.

Ralph Tiffin