2012

[18/09/2012] FRC have produced a short paper that focuses on credit analysts’ requirements and what should, in their opinion, be the new information content of the financial statements.

[27/06/2012] A look at the requirements for a directors' remuneration report as laid out by the Companies Act 2006.

[27/06/2012] Potential changes to accounts compilation reports.

[22/06/2012] The FRC have provided a very useful update on heightened country and currency risk for the interim financial reporting season.

[28/02/2012] On 17 January the Financial Reporting Council (FRC) published an update for directors of listed companies in the UK to assist them in responding to increased country and currency risk in their annual and half-yearly financial reports.

[27/06/2012] A look at some of the common errors with related party disclosures.

[20/07/12] Government opens consultation on what companies must disclose in pay reports.

[31/08/2012] Brush up on your knowledge of directors' loan accounts.

[16/10/2012] This is an interim update on the replacement of existing UK accounting standards (FRSs and SSAPs)

[18/09/2012] The FRC issues guidance on the future of UK GAAP.

[11/09/2012] The Government’s response to the consultation on Audit Exemptions and Change of Accounting Framework confirms plans to relax the audit exemption threshold for accounting periods ending on or after 1 October 2012.

[31/08/2012] The FRC website has been the subject of a major overhaul. Find links to accounting and auditing standards here.

[31/08/2012] On 2 July the structure and functions of the Financial Reporting Council (FRC) changed conspicuously following parliamentary approval of its proposed reform.

[29/06/2012] Your guide to likely changes to going concern assessment and reporting requirements resulting from the Sharman Inquiry.

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