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

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

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

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

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)

In this month’s accounting updates, misstatements at AIM-listed Renold and Eddie Stobart Logistics, deferred prosecution for Serco, late filing penalty change at Companies House, revised ethics code, FRC flags problems with half of annual reports reviewed, IASB consults on insurance contracts and prioritises intangibles, while one third of local councils are at risk of financial failure

Identifying and valuing long-term assets for a fixed asset register is a time consuming but essential job for any company to apportion depreciation and avoid fraud. Prasanna Kulkarni, founder of Comparesoft, provides tips on how to get started 

London and Birmingham are the worst areas in the country for filing accounts late with over 200,000 UK companies facing fines for non-compliance for missing the Companies House deadline

The Financial Reporting Council (FRC) is consulting on amendments to hedge accounting under FRS 102 to reflect changes to interest rate benchmarks

In the final part of our series on FRS 102 (2018), James Waller CA, technical writer at Croner-i, explains the treatment of a net debt reconciliation where a company, LLP or charity, includes a cash flow statement

This month’s exclusive Accountancy Daily CPD module will look at the FRS 102 accounting treatment of liabilities versus equity

As climate change pushes to the top of the agenda, more businesses are including climate-related information in their financial disclosures, but are still failing to provide sufficient clarity for investors, says TCFD

In this month’s accounting updates, Companies House reporting regime overhaul planned, FRS 102 DB pension amendments, micro entities should adopt simplified accounting under FRS 105,  ACCA deficit grows, Kraft Heinz admits $181m misstatement, anti-money laundering (AML) oversight ramped up and academy schools Accounting Direction revised

The Financial Reporting Council (FRC) has issued amendments to FRS 102 affecting the reporting treatment of multi-employer defined benefit (DB) plans to clarify reporting of deficits in other comprehensive income

Accountants should be doing more to encourage the very smallest companies to opt for simplified accounting such as FRS 105, according to a report on the EU’s introduction of a micro-entities accounting regime