Accounting briefing | May 2014

Our Accounting briefing series provides you with a quarterly technical update, focusing on the practical implications of recent developments and topical issues in UK GAAP. Topics covered in the newsletters include:
  • Key differences between old and new UK GAAP.
  • New accounting standards and exposure drafts.
  • Changes to the UK corporation tax rate.
  • Changes to narrative reporting, director remuneration and corporate governance.
  • Year end reminders.

The May 2014 issue includes the following articles:

  • Strategic report reminders for unquoted companies and common pitfalls.
  • Corporate governance – UK entities with listed debt.
  • FRC issues new accounting standard for insurance contracts.
  • Employee benefits under new UK GAAP.