Major FRS 102 lease changes for Irish & UK entities—learn how on-balance sheet rules affect your business before 2026.
Explore key changes to FRS 102 Section 23, including the new five-step revenue model and its impact on financial reporting in Ireland and the UK.
Explore key changes to small company disclosures under FRS 102 Section 1A, including UK GAAP updates on leases, tax, going concern and related parties.
On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.
Companies House is introducing mandatory identity verification requirements for Directors and People with Significant Control (PSCs), as the next step towards full implementation of the Economic Crime and Corporate Transparency Act 2023.
On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.
On 10 December 2025 the UK Government laid The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024, which will take effect on 6 April 2025.
On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.
Sustainability these days is more of a team sport. If you wish to succeed, especially in a world of increasing regulatory compliance and heightened stakeholder expectations, then you will need a good captain backed up by a willing and skilful team.
The Economic Crime & Corporate Transparency Act (ECCTA) 2023 received Royal Assent on 26 October 2023, and the provisions of the Act are starting to be implemented.
The Economic Crime and Corporate Transparency Act 2023 makes a number of modifications to company law, with the aim of enhancing corporate transparency and reducing economic crime.
The Financial Reporting Council (FRC) has clarified that climate-related reporting in financial statements will be a key focus area for the regulator this year.
While the finance department will always be required to provide the core responsibilities of operational finance, including reporting and budgeting, organisations are increasingly looking to finance to play a role that goes beyond the traditional remit of the team.
A significant topic in all boardrooms at the moment is the impact of sustainable strategy on business operations and reporting.
Navigating the changes to International Financial Reporting Standards. A briefing for preparers of IFRS financial statements.
Even before the arrival of Covid-19, forward-thinking charitable organisations had already begun to consider how to diversify their income streams. They were looking to step away from traditional fundraising methods, as the early warning signs indicated a waning public appetite for direct debits and voluntary donations