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Search results: 6 article(s) found in topic: Accounting - keyword: Accounting standards

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MANAGEMENT ACCOUNTS

Revenue recognition when contracts are modified

Your company prepares accounts under the IFRS regime. You used to recognise revenue under IAS 18, but this has been replaced by IFRS 15. So how should you recognise revenue now when customer contracts are modified? More...

STATUTORY ACCOUNTS

What to look out for in your first FRS 102 accounts

As we come to the end of 2016, your company may soon be preparing its first set of accounts under FRS 102. What should you be checking when you receive the drafts from the external accountant? More...

ACCOUNTING

FRS 102 problem for interest-free loans

New accounting standard FRS 102 came into force for small companies for periods starting on or after 1 January 2016. The new rules make accounting for interest-free loans a lot more complicated - is there a way to keep it simple? More...

ACCOUNTING STANDARDS

FRS 102: handling derivatives

For accounting periods starting on or after 1 January 2016, small companies will be expected to account differently for derivative financial instruments such as forward foreign exchange contracts. What are the changes? More...

ACCOUNTING TREATMENT

Software - fixed asset or expense?

ACCOUNTING

Are you ready for FRSME?

You’ve heard that there are new accounting standards on the way. Will these have any impact on your company? More...
Last updated: 12.12.2018

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