Helen Lloyd

Helen Lloyd

Helen Lloyd FCA is an audit and accounting specialist at SWAT. She was a senior technical writer (audit and accounting) at Wolters Kluwer until June 2016. She has a wealth of experience in technical issues from Deloitte, BDO and the ASB, the predecessor to the Financial Reporting Council's Accounting Council, where she was a project director on the Future of UK GAAP (FRS 102).

Accounting / FRS 102: related parties and close family members - tips and advice

In part 20 of our New UK GAAP series, Helen Lloyd FCA assesses the accounting reporting for related parties looking at disclosure requirements about close family members, associates and joint ventures, an area which is dealt with fairly vaguely in FRS 102 section 33

Accounting / FRS 102: accounting for groups - tips and advice

In part 19 of this exclusive New UK GAAP series, Helen Lloyd FCA unpicks the accounting rules for reporting entities involved in groups or other entities, as set out in FRS 102 sections 9, 14, 15 and 19

Accounting / FRS 102: accounting for provisions and contingencies - tips and advice

In part 18 of this exclusive New UK GAAP series, Helen Lloyd FCA assesses the accounting rules on provisions and contingencies, set out in FRS 102 section 21, which closely reflect the old treatment so should not pose significant transition issues

Accounting / FRS 102: accounting for revenue - tips and advice

In part 17 of this exclusive New UK GAAP series, Helen Lloyd FCA considers the accounting rules on the complicated issue of revenue reporting, focusing on key requirements set out in FRS 102 section 23 Revenue

Accounting / FRS 102: accounting for intangible assets – tips and advice

In part 16 of this exclusive New UK GAAP series, Helen Lloyd FCA reviews accounting changes to reporting intangible assets, focusing on key requirements set out in FRS 102 Section 18 Intangible Assets other than Goodwill versus the old FRS 10 treatment

Accounting / FRS 102: accounting for asset impairment and goodwill - tips and advice

In part 15 of this exclusive New UK GAAP series, Helen Lloyd FCA reviews accounting for impairment of assets and goodwill, highlighting key differences between the new FRS 102 Section 27 Impairment of Assets and former FRS 11 Impairment of Fixed Assets and Goodwill

Accounting / FRS 102: accounting for post balance sheet events – tips and advice

In part 14 of this exclusive new UK GAAP series, we will focus on new UK GAAP and accounting for reporting the post balance sheet events under section 32, highlighting key differences between FRS 102 and the old FRS 21 treatment

Accounting / FRS 102: related parties and directors’ remunerations – tips and advice

In part 13 of this exclusive new UK GAAP series, we will focus on new UK GAAP and accounting for related parties and directors’ remunerations under section 33, highlighting key differences between FRS 102 and the old UK GAAP treatment

Accounting / FRS 102: accounting for leases – tips and advice

In part 12 of this exclusive new UK GAAP series, we will focus on new UK GAAP and accounting for leases under section 20, highlighting key differences between FRS 102 and SSAP 21

Accounting / FRS 102: currency fluctuations and exchange rates – tips and advice

In part 11 of this exclusive new UK GAAP series, we will focus on FRS 102 and accounting for foreign currency issues under section 30 foreign currency translation, based on functional currency

Accounting / FRS 102: accounting for investment property – tips and advice

In part ten of our exclusive new UK GAAP series, Helen Lloyd FCA assesses the latest GAAP rules for accounting for property investments with a specific focus on those applying to section 16 of FRS 102

Accounting / FRS 102: accounting for plant and equipment – tips and advice

In part nine of our exclusive new UK GAAP series, Helen Lloyd FCA unravels the revised accounting rules around plant and equipment, considering the long term nature of the assets, requirement to be written off against profit over their lives and the need to be reviewed for impairment

Tax / FRS 102: current and deferred tax reporting – tips and advice

In part eight of our exclusive new UK GAAP series, Helen Lloyd FCA reviews FRS 102 and tax focusing on Section 29 Income Tax, covering the accounting for current and deferred tax using language and principles which will be familiar to UK GAAP preparers, but with modifications to the detail

Accounting / FRS 102: employee remuneration, shares and pensions – tips and advice

In part seven of our exclusive new UK GAAP series, Helen Lloyd FCA reviews the rules on FRS 102 accounting for the two most significant sections dealing with employee remuneration: section 26 on share-based payments and section 28 on employee benefits

Accounting / FRS 102: accounting for inventories – tips and advice

In part six of our exclusive new UK GAAP series, Helen Lloyd FCA reviews the rules on accounting for inventories under FRS 102 Section 13, highlighting potential pitfalls with recognition, measurement, presentation and disclosure in the move from stock terminology to inventories
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