Featured insights
ID Verification: Economic Crime & Corporate Transparency Act 2023 Article

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.

Louise Kelly
| 4 min read | 20 Mar 2025
IFRS 3: How are identifiable assets and liabilities measured? IFRS

Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the some relevant features that could impact your business. This article sets out the definition and underlying principles of fair value, gives a brief overview of permissible valuation techniques and presents IFRS 3’s specific guidance on fair value measurement.

Fergus Condon
Stephen Murray
Louise Kelly
| 3 min read | 24 Jan 2023
Insights into IFRS 3 - Reverse acquisitions explained IFRS

Acquisitions of businesses can take many forms and can have a fundamental impact on the acquirer’s operations, resources and strategies. These acquisitions are sometimes referred to as mergers or business combinations, and the accounting and disclosure requirements are set out in IFRS 3 ‘Business Combinations’.

Louise Kelly
| Less than a minute | 26 Jan 2022
Changes to company size thresholds in the UK Article
Louise Kelly
| 4 min read | 28 Jan 2025
FRS 102: Major changes to revenue recognition Report
Louise Kelly
| 3 min read | 30 Sep 2025
Cross-border workers and tax reporting obligations Belfast Telegraph
Alan Gourley
Peter Legge
| 3 min read | 23 Aug 2022
Changes to filing options and requirements at Companies House Article
Louise Kelly
| 3 min read | 01 Jul 2025