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2009

  • Registrars Rules 2009
  • [01/11/09] - The Registrar of Companies has issued draft rules relating to documents filed on or after 1 October 2009.
  • IASB Proposes Improvements to Financial Instruments Accounting
  • [31/07/09] - IASB invites comments on exposure draft of proposed improvements to financial instruments accounting.
  • Disclosures in Company Accounts
  • [12/10/09] - Disclosures in Company Accounts Referring to Companies Act 1985/2006 and either FRSSE (effective January 2007) or FRSSE (effective April 2008)
  • Online filing and iXBRL
  • [07/09/09] - HMRC and Companies House have released a joint news bulletin on the subject of online filing and use of iXBRL
  • Going concern materials
  • [09/03/09] - An inventory of the available material on going concern.
  • FRSSE 2008
  • [15/09/09] - The updated FRSSE may be used by small entities for accounting periods beginning on or after 6 April 2008.
  • Factsheet 163 - Audit Exempt Companies - ACCA Accounts Preparation Report
  • [15/10/09] - This factsheet provides ACCA practising members with guidance on engagements to prepare financial statements for limited companies and other incorporated entities.
  • Mandatory recycling procedures for businesses
  • [20/09/09] - New rules will be introduced leading to mandatory recycling procedures for businesses.
  • Guide to...consolidated accounts
  • [15/03/09] - ACCA UK has produced two 'Guides To...Consolidated Accounts' for ACCA members and their clients.
  • The Financial Reporting Standards for Smaller Entities (FRSSE): Going Concern and Financial Reporting
  • [10/03/09] - The Financial Reporting Council (FRC) has issued guidance to update directors of small companies on assessing going concern. This guide looks at the use of a short note that can be used to explain how the current economic conditions impact on the company. It is aimed at users who prepare accounts under the FRSSE.

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