UK GAAP

Accounting / Dividends and distributable profits: part 5

In the fifth in our dividends series, Croner-i tax and accounting writer David Duvall FCA looks in detail at issues relating to realised profits and losses

Accounting / Dividends and distributable profits: part 4

The payment of dividends can be a difficult area with even listed companies falling foul of the law in recent years. In the fourth of eight articles, Croner-i tax and accounting writer David Duvall takes a detailed look at realised profits and losses

Accounting / Dividends and distributable profits: part 3

The payment of dividends can be a difficult area with even listed companies falling foul of the law in recent years. In the third of eight articles, Croner-i tax and accounting writer David Duvall highlights the importance of company accounts

Accounting / Dividends and distributable profits: part 2

The payment of dividends can be a difficult area with even listed companies falling foul of the law in recent years. In the second of eight articles, Croner-i tax and accounting writer David Duvall FCA clarifies the confusion around interim and final dividend payments and outlines the mechanics of making a payment

Accounting / Dividends and distributable profits: part 1

In the first article in an eight-part series, Croner-i tax and accounting writer David Duvall FCA considers why the payment of dividends can be a difficult area with major listed companies falling foul of the law in recent years. Here we focus on the legal and regulatory framework and the restrictions on making distributions

Accounting / Accounting updates: October 2019

This month’s roundup of accounting stories includes EY’s resignation from Datalex over accounting irregularities, FRC’s no-deal Brexit advice, accounting scandal-hit Goals Soccer Centre up for sale, overhaul of charity SORP committee, and EFRAG’s crypto-currency consultation

Accounting / PASA publishes guidance on GMP pension equalisation

The cross-industry GMP Equalisation Working Group launched by The Pensions Administration Standards Association (PASA), has published a guidance note outlining methods that schemes can use to equalise pensions to address the sex-based inequalities of Guaranteed Minimum Pensions (GMPs)

Accounting / Will MTD improve accuracy of farm accounts?

Keeping rigorous farm accounts and ensuring that land ownership is totally clear in partnership agreements is paramount. Julie Butler FCA and Lucinda Knighton ACA explain the importance of rigorous financial accounting and the impact of Making Tax Digital for VAT

Accounting / Accounting filing deadlines: Sep - Dec 2019

The key accounting deadline is 30 September for annual returns for private companies for periods ending 31 December 2018, and for public companies with periods ending 31 March 2019 to be filed at Companies House, while December marks year end reporting for academy school trusts

Accounting / Companies handed 223k penalties for late filing accounts

Thousands of penalties for late filing of company accounts were handed out in 2018 with more than 25,000 companies missing the 30 September deadline

Accounting / Top 10 tips for filing year-end accounts – part 2

The filing deadline for private companies with a December year end and public companies with a March year end is 30 September. Michelle Roberts ACA, senior technical writer, audit & accounting, at Croner-I provides essential advice on how to file FRS 102 year-end accounts to avoid unwanted penalties

Accounting / Top 10 tips for preparing year-end accounts – part 1

For private companies with a December year end and public companies with a March year end, the accounts filing deadline is fast approaching. Kate Beeston ACA, technical writer, audit & accounting, Croner-i, provides an essential guide to preparing FRS 102 accounts

Accounting / Transition tips: FRS 105 to FRS 102 - NEW CPD module

This month's exclusive Accountancy Daily CPD module focuses on transitioning from FRS 105 Micro-Entities Regime accounting rules for small entities to full blown FRS 102 Financial Reporting Standard

Accounting / University launches app to ‘translate’ annual report information

A team of academics at Lancaster University has developed an app to help investors and regulators make sense of hard-to-understand financial reports, after finding that while annual reports have doubled in length in the last decade, there has been no improvement in their readability score

Accounting / Filing accounts at Companies House - NEW CPD module

This month's exclusive Accountancy Daily CPD module focuses on filing accounts at Companies House covering the legal requirements, electronic filing, reasons for rejection and specific rules for charities and limited liability partnerships (LLPs)
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