The Financial Accounting Standards Board (FASB) in the US completed its Post-Implementation Review (PIR) of ASC 842, the US lease accounting ...

The mandatory effective date for the lease accounting changes to FRS 102—which will bring most operating leases onto the balance sheet—is set ...

Martin Cross, audit partner at UNW, explains why the upcoming changes to FRS 102 matter far more than just compliance – and why now is the time to act. You might have heard a lot about the changes to ...

Grace Cartin, Partner at Deloitte in Belfast, outlines what businesses need to know about changes to the UK accounting standard FRS 102. When it first issued FRSs 100-105, the FRC committed to regular ...

THERE WAS MUCH BACK-SLAPPING taking place at Chartered Accountants Hall last week. But why the self-aggrandisement? At the ICAEW conference on the future of UK GAAP, the profession was busy ...

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. A recent post of ours looked at a statement by Plus500, the Israel based but London-listed contract for ...

The Financial Reporting Council (FRC) has published amendments to FRS 102 to help clarify confusion over the impact of the new accounting standard. Fears had been raised that FRS 102 would add ...

THE FRC is inviting comments from stakeholders on its proposed approach to updating FRS 102 to reflect changes in IFRS. As part of its triennial review of FRS 102 the FRC is considering whether, and ...

Business advisers HURST have released a guide to what is described as ‘the most significant change to financial reporting for years.’ FRS 102 is now the main standard for accounting periods beginning ...

Proven lease accounting solution simplifies compliance, reduces risk, and accelerates financial close. For years, larger companies have relied on tools to comply with International Financial Reporting ...