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...
Deloitte
One of the key focus areas of regulatory reviews performed over the last 18 months has been the effectiveness of the Risk Function.
Shearman & Sterling LLP
The UK Senior Accounting Officer (SAO) regime was brought in by the Finance Act 2009 and requires large companies and groups to identify the individual who is responsible for certifying to the UK tax authority (HMRC) ...
ICSA
New insurance accounting rules threaten to be just as complex as their forebears.
Deloitte
Credit Institutions are currently in the process of implementing solutions in response to the IFRS 9 Standard.
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, A Vistra 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.
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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Shearman & Sterling LLP
The UK Senior Accounting Officer (SAO) regime was brought in by the Finance Act 2009 and requires large companies and groups to identify the individual who is responsible for certifying to the UK tax authority (HMRC) ...
Deloitte
One of the key focus areas of regulatory reviews performed over the last 18 months has been the effectiveness of the Risk Function.
Deloitte
Credit Institutions are currently in the process of implementing solutions in response to the IFRS 9 Standard.
Pinsent Masons LLP
The Basel Committee on Banking Supervision and the International Financial Reporting Standards (IFRS) Foundation have signed a memorandum of understanding (MoU) aimed at fostering long-term financial stability...
Clyde & Co
The National Audit Office (NAO) has today published its study ‘Managing the costs of clinical negligence in trusts' focusing on work undertaken by the Department of Health and NHS Resolution.
ICSA
New insurance accounting rules threaten to be just as complex as their forebears.
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...
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
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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