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FRS 102 Periodic Review Series – Other changes
Audit and Assurance FRS 102 Periodic Review Series – Other changes
On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.
Louise Kelly
| 7 min read |
ID Verification: Economic Crime & Corporate Transparency Act 2023
Audit and Assurance ID Verification: Economic Crime & Corporate Transparency Act 2023
Companies House is introducing mandatory identity verification requirements for Directors and People with Significant Control (PSCs), as the next step towards full implementation of the Economic Crime and Corporate Transparency Act 2023.
Louise Kelly
| 3 min read |
Northern Ireland must weather turbulence of global trade once again
Article Northern Ireland must weather turbulence of global trade once again
Northern Ireland faces renewed trade uncertainty under Trump. Learn how tariffs, FDI risks, and economic shifts could impact businesses and how to stay resilient.
Andrew Webb
| 3 min read |
A Call to Action for Women's Equality and Empowerment
Article A Call to Action for Women's Equality and Empowerment
Discover key actions to advance gender equality and empower women in leadership. Explore insights from global reports and practical steps for lasting change.
3 min read |
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