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NEWS & UPDATESMore on Parts of FRS 102 That Are Not Yet Applicable in the RoI
More on Parts of FRS 102 That Are Not Yet Applicable in the RoIFollowing on last week’s blog piece about Section 1A...
Section 1A of FRS 102 Not Applicable – Suggested Solution
Section 1A of FRS 102 Not Applicable – Suggested SolutionThe unwary reader of the latest version of FRS 102 could be...
FRSSE and Companies Limited by Guarantee
FRSSE and Companies Limited by GuaranteeA query came in from a client recently about the application of the FRSSE to...
AML Guidance from the CCAB
The Consultative Committee of Accountancy Bodies (CCAB) in the UK has issued two new guides entitled ‘Accountants and...
Things were a lot simpler in 1515
Bad Debts and FRS 102 – Specific Documentation PleaseThings were a lot simpler five hundred years ago in 1515 and...
The Companies Act 2014: ‘Big Bang’ and Unintended Consequences
There are some unintended consequences arising from the ‘big bang’ method of implementation of the Companies Act 2014...
FRS 102 – what clients need to know
Many accountants will probably be wondering how they broach the potentially sleep-inducing subject of implementing new...
Inter-Company and Directors’ Loans and the impact of FRS 102
Groups, stand alone companies and company directors may have, in the past, relied on informal arrangements and verbal...
More than a decade on: why is AML still an issue?
It would seem fair to assume that after eleven years the profession has got to grips with the anti-money laundering...
Tax and FRS 102
In the brief video attached I want to highlight some of the many tax implications that will arise for preparers of the...
Hello FRS 102 – Farewell FRSSE – one move will do.
Why make two moves, when one will do? Some reaction to our last blog piece – “Will FRS 102 have an impact on my...
Nine Key Differences Between Current Irish/UK GAAP and FRS 102
Nine Key Differences Between Current Irish/UK GAAP and FRS 102Introduction The article examines the more...