Accountancy

Making Tax Digital (MTD) is a HMRC initiative to make the reporting of taxes for individuals and businesses easier and in a near real time

In this blog we answer some of the common questions we are often asked with regard to loan provisioning. Are FRS 102 and PRA rules

In Autumn 2016, we posted that the FRC were consulting on changes to FRS 102.  FRS 102 is the accounting standard that will apply to

Most Credit Unions are currently dealing with the issues of implementing FRS102 for the first time. The UK’s Financial Reporting Council (FRC), however, have issued a

In the last of our series on FRS 102 we look at two of the issues arising when going through the conversion process. Impairment of

Credit Unions should be preparing for FRS 102 and starting to think about the transitional arrangements for the new standard. There are a wide number

In the last article we looked at how loans would be valued under FRS102. In this article we look at some of the other changes

The Financial Reporting Council (FRC), has issued amendments to FRS102 relating to the definition of basic financial instruments and hedging. Financial instruments include loans and