The Financial Reporting Council (FRC) has decided to push back its timetable for drafting changes to FRS102 and other financial reporting standards. Originally, it was thought that the final amendments would be ready in the first half of 2024 and be effective for...
On 16th May, the IASB published guidance regarding the effects of climate related matters on financial statements prepared in accordance with the IFRS for SMEs financial statements. Full guidance can be found here. The guidance contains examples of areas where...
The government is currently consulting on various options to simplify non-financial reporting rules indicating consideration of the appropriateness of the current company thresholds. The Department for Business and Trade (DBT) and Financial Reporting Council (FRC) are...
An audit is an investigation conducted by an independent party into a company’s financial report. The aim of an audit is to provide assurance (different from a guarantee) that the financial statements are true and fair according to the relevant financial reporting...
Hawsons Chartered Accountants is 165 years old Hawsons Chartered Accountants was founded in the city of Sheffield in 1854 – more than 25 years before the creation of the Institute of Chartered Accountants in England and Wales – by Alfred Allott and John Hewett....
The Future of Audit? It has been a difficult few months for the auditing industry – and in particular for the national firms that audit large listed companies and other ‘Public Interest Entities’. After the high profile collapses of BHS and Carillion, amongst others...
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The Financial Reporting Council (FRC) has decided to push back its timetable for drafting changes to FRS102 and other financial reporting standards. Originally, it was thought that the final amendments would be ready in the first half of 2024 and be effective for...
On 16th May, the IASB published guidance regarding the effects of climate related matters on financial statements prepared in accordance with the IFRS for SMEs financial statements. Full guidance can be found here. The guidance contains examples of areas where...
The government is currently consulting on various options to simplify non-financial reporting rules indicating consideration of the appropriateness of the current company thresholds. The Department for Business and Trade (DBT) and Financial Reporting Council (FRC) are...