- IASB Proposes Improvements to Financial Instruments Accounting
- [31/07/09] - IASB invites comments on exposure draft of proposed improvements to financial instruments accounting.
- 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
- Mandatory recycling procedures for businesses
- [20/09/09] - New rules will be introduced leading to mandatory recycling procedures for businesses.
- 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.
- Registrars Rules 2009
- [01/11/09] - The Registrar of Companies has issued draft rules relating to documents filed on or after 1 October 2009.
- 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)
- 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.
- Guide to...consolidated accounts
- [15/03/09] - ACCA UK has produced two 'Guides To...Consolidated Accounts' for ACCA members and their clients.