In September’s international accounting updates, Jeroen Van Doorsselaere considers what lies ahead for CFOs and asks whether they now need to be a jack of all trades

With buyers and sellers arguing over every penny, M&A negotiations are likely to become more contentious, complex and expensive. Duff & Phelps’ Andrew Probert looks how accounting policies can lead to disputes as ‘coronavirus’ gets written into agreements

The Financial Accounting Standards Board (FASB), has released updates for two standards, one relating to accounting for convertible instruments and the other to not-for-profit organisations, and is to delay the start-date for an insurance standard in light of the pandemic

Accountancy firms and their clients are having to adopt alternative working methods to deal with financial year end requirements, relying on virtual meetings and IT solutions to meet deadlines in light of covid-19. Philip Smith reports 

A major overhaul of audit following the Brydon report will see the creation of a separate corporate auditing profession, greater focus on fraud detection during audits, and the replacement of the ‘true and fair’ concept

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

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

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

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

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

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

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)

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

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

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