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Following a lengthy consultation process we finally have certainty as to the shape of future accounting in the UK and Republic of Ireland.

Nick Randall takes a look at the proposed changes to the SORP on accounting by LLPs.

How should fees received upfront, prior to the provision of services, be accounted for? IFRIC recently considered this question but was unable to reach a definitive answer.

The IFRS for small and medium-sized entities (IFRS for SMEs) simplified framework is intended for use by entities which do not have public accountability.

2004 saw a number of statutory instruments affecting financial statements and annual reports, with application dates affecting 2005 and 2006 year-ends. All but the smallest companies must now include in their Directors’ Report a ‘fair review of the business’, including analysis using key performance indicators together with disclosure regarding the use of financial instruments.

We provide an update on the ASB's proposals regarding financial reporting following the consultation period.

Based on feedback to our survey, business confidence is returning to law firms, although it is still a far cry from the heady days of 2006 and 2007.

Growing a young business can be challenging, with seemingly endless demands on your time.

Much has been written about current market conditions, but is the M&A market really dead? Brian Livingston investigates.

Guy Rigby looks at where (and when) to go to get funding for your business.

The tax treatment of termination packages is a complex issue. Paul Tucker explains why many firms could be due a NI refund.

The new employer duties resulting from workplace pensions reform are with us to stay.

Jackie Oakes outlines the potential substantial changes to financial reporting for the RP sector currently under consideration by the Accounting Standards Board.

The Government has announced plans to change the qualifying conditions for private residence relief (PRR) from 6 April 2015 affecting, amongst others, those with overseas holiday homes.

There are various structures and products available which provide interesting investment opportunities where the downside is mitigated by tax relief.

“Tax rises are to hit earlier, harder and wider than expected. Moreover, increases in alcohol, tobacco and fuel duties ensure that it is not simply high earners who will suffer the pain.

In this week's tax update: implications of the 8 June 2017 general election, the CGT deductibility of payment to remove onerous obligation, Double tax treaty passport scheme and more.