Mondaq UK: Accounting and Audit
TMF Group
More than 100 countries have committed with the Common Reporting Standard, making automatic exchange of information between countries a reality and giving a huge boost to transparent business...
Shearman & Sterling LLP
The Institute of Chartered Accountants in England and Wales ("ICAEW") and the Institute of Chartered Accountants of Scotland ("ICAS") have published a technical note (TECH02/17) which provides updated guidance...
Shearman & Sterling LLP
On 27 April 2017, the FRC issued a discussion paper on the role of auditors and preliminary announcements, intending to provoke discussion about how the value of preliminary announcements may be improved.
Pinsent Masons LLP
Baker Tilly had argued that the guidance used by the FRC in determining whether a case satisfied the public interest test for proceeding to a formal complaint was unlawful.
Debenhams Ottaway
Poor cash flow is often cited as the primary reason for businesses failing. You can protect your business by having systems in place that make collecting unpaid invoices as hassle free as possible.
Jordans Trust Company
"The Writing's on the wall for paper filing", and "Don't get left behind, file online", are the messages coming out of Companies House in their current campaign to promote their digital services...
Deloitte
With the adoption of the IFRS 9 accounting standard into EU law, it is full steam ahead for banks to deploy credit models that estimate Expected Credit Loss (ECL) accounting values.
TMF Group
Establish accounting operations.
Shearman & Sterling LLP
On 31 October 2016, the FRC published a report following its review of certain aspects of tax reporting of 33 pre-informed FTSE 350 companies' annual reports and accounts.
Deloitte
As European IFRS reporters enter 2017, the first generation of Expected Credit Loss (ECL) models have generally been developed, and granular transitional impacts quantified.
ICSA
In recent years an increased emphasis has been placed on transparency, especially with regard to financial statements.
Deloitte
Terry Hatherell CAE Survey Video #1.
Deloitte
Deloitte Global Internal Audit Analytics Leader Neil White notes skyrocketing use of analytics in Internal Audit and the advantages to be gained, based on a survey of 1,203 chief audit executives.
Dentons
From 17 June 2016 there are changes to the audit regime, in particular for public interest entities (PIEs).
Gowling WLG
Stephen discusses the what, why and where in respect of open book accounting in public sector contracts. He also considers the practical drafting steps when drafting open book clauses in contracts and the possible remedies to include in the drafting.
Field Fisher
Changes to the audit requirements for public interest entities take effect on 17 June 2016 under a new EU Audit Regulation and as a result of amendments made to the EU Statutory Audit Directive...
Shearman & Sterling LLP
Broadly, these changes reflect those introduced for companies in the Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015.
TMF Group
Brazil is the 2nd most complex jurisdiction for accounting and tax, while Colombia, Argentina, Bolivia and Mexico make the top 15 in TMF Group's Financial Complexity Index 2017.
TMF Group
Turkey, Brazil, Greece, Argentina and China among the top 10 most complex jurisdictions in the world for accounting and tax compliance. Cayman Islands, Hong Kong, BVI, UAE rank among the easiest.
TMF Group
The classic model of having an internal payroll department doesn't work today for many businesses.
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TMF Group
Italy is the most complex jurisdiction in Europe and comes in first place globally for 'tax' complexity, while Greece is most complex in the world for 'compliance.'
Shearman & Sterling LLP
On 28 June 2017, the Financial Reporting Council ("FRC") published a schedule of its functions and powers, which replaces the schedule in its 2014 publication.
Shearman & Sterling LLP
The Institute of Chartered Accountants in England and Wales ("ICAEW") and the Institute of Chartered Accountants of Scotland ("ICAS") have published a technical note (TECH02/17) which provides updated guidance...
Shearman & Sterling LLP
On 27 April 2017, the FRC issued a discussion paper on the role of auditors and preliminary announcements, intending to provoke discussion about how the value of preliminary announcements may be improved.
Pinsent Masons LLP
Baker Tilly had argued that the guidance used by the FRC in determining whether a case satisfied the public interest test for proceeding to a formal complaint was unlawful.
TMF Group
Brazil is the 2nd most complex jurisdiction for accounting and tax, while Colombia, Argentina, Bolivia and Mexico make the top 15 in TMF Group's Financial Complexity Index 2017.
TMF Group
Turkey, Brazil, Greece, Argentina and China among the top 10 most complex jurisdictions in the world for accounting and tax compliance. Cayman Islands, Hong Kong, BVI, UAE rank among the easiest.
Deloitte
As European IFRS reporters enter 2017, the first generation of Expected Credit Loss (ECL) models have generally been developed, and granular transitional impacts quantified.
Clyde & Co
The Supreme Court has overturned a ruling which had the effect of lifting the corporate veil to allow a claimant to recover against its accountants in circumstances where the loss claimed had been transferred from the claimant company to its owner.
Deloitte
With the adoption of the IFRS 9 accounting standard into EU law, it is full steam ahead for banks to deploy credit models that estimate Expected Credit Loss (ECL) accounting values.
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