Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
11 November 2025
Periodic review of FRS 102: key lessons before the 2026 effective dateThis year’s UK accounting news has been dominated by the Periodic review of FRS 102, which becomes effective for the periods beginning on or after 1 January 2026. This is the most extensive update to the standard since its original publication, aligning certain rules with IFRS and refining additional guidance. We have been advising early adopters and those businesses that want to prepare ahead of time on the general impact assessment, revenue recognition and lease accounting, using our bespoke tools and software.
21 December 2022
Important changes to UK GAAP announcedOn 15 December 2022 the Financial Reporting Council (“FRC”) released a much-anticipated draft of the periodic review of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”.
Irina Cheburdanidze & Shaun Millican
06 September 2022
Convertible loan notes – a boon for the business but a problem for accountantsConvertible loan notes are increasingly a feature of the funding landscape, especially for early-stage companies. A convertible loan can provide much-needed finance for businesses but the accounting and resultant tax implications can be complex.
03 March 2022
Why environmental reporting isn’t just a COP26 fashion fadAt COP26 in Glasgow in November last year, the Chancellor pledged to make Britain the world’s first net-zero financial centre. Business owners of all sizes need to consider how their existing operations are going to fit into the future net-zero economy, so they stay ahead of the competition and set themselves apart.
25 June 2018
The benefits of outsourcing your financial reportingAs the world of accounting compliance continues to evolve it brings with it a steady stream of new legislation and reporting practices to keep on top of. One area that is increasingly becoming more complex (and time consuming) is annual financial reporting.
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