Hiring an intern: ACCA’s best practice guide - 02 March 2016
Internships play an extremely important role in opening up the accountancy profession as a career path and attracting new talent to the industry.
Get ready for the transition to the new UK GAAP with our technical factsheet which considers the accounting and taxation implications of the new UK GAAP.
The UK Technical Advisory team contribute an extensive and varied range of articles, factsheets and guides to the Technical Activities and Advice section to help you stay informed.
This resource is constantly updated by our team of experts.
The UK Technical Advisory service is free for all ACCA members to use.
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Finance is at the heart of a business’ ability to survive, grow and flourish. Here, we take you on a four part journey which explains all you need to know about business lending. Throughout we provide straight-forward advice, backed up by resources you can take away and use.
About Business Finance
New UK GAAP becomes mandatory for reporting periods beginning on or after 1 January 2015, comprising: FRS 100 Application of financial reporting requirements; FRS 101 Reduced disclosure framework (for eligible subsidiaries and the entity accounts of an eligible parent entity reporting under IFRS); FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland; Draft FRS 103 Insurance Contracts, Consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland issuing insurance; The Financial Reporting Standard for Smaller Entities (FRSSE 2015).
ACCA has been producing guidance to prepare practitioners for the change, including our comprehensive FRS 102 Technical Factsheet.