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The advent of the new accounting standard FRS 102 for financial periods commencing 1 January 2015 has triggered...

Welcome to our second of a two part series of blogs on preparing for FRS 102 transition. This is an area that is...

Thirty important issues arising from transition to FRS 102 (new Irish GAAP). For further training, support...

Accounting for investment properties prior to the introduction of FRS 102 was probably a minority sport.Many...

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 SolutionThe unwary reader of the latest version of FRS 102 could be...

FRSSE and Companies Limited by GuaranteeA query came in from a client recently about the application of the FRSSE to...

The Consultative Committee of Accountancy Bodies (CCAB) in the UK has issued two new guides entitled ‘Accountants and...

Bad Debts and FRS 102 – Specific Documentation PleaseThings were a lot simpler five hundred years ago in 1515 and...

There are some unintended consequences arising from the ‘big bang’ method of implementation of the Companies Act 2014...

Many accountants will probably be wondering how they broach the potentially sleep-inducing subject of implementing new...

Groups, stand alone companies and company directors may have, in the past, relied on informal arrangements and verbal...