Accounting | FRS 102 & FRS 105: provisions and contingencies
Benjamin Smith FCA explains the accounting requirements for the recognition of provisions under FRS 102 and FRS 105 accounting standards
7 Jun 2023
In a year of record revenues, the Top 75 accounting firms have reported 13% growth in income to £21.3bn. Philip Smith analyses the current state of the market from fee growth to profitability and partner numbers, plus league table