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FRS102 represents one of the biggest changes to UK financial reporting in recent years, and will result in many changes to existing accounting treatment and practice.

Our 19th annual survey of the legal sector explores the latest issues and trends affecting law firms and the legal market.

Unit trusts and OEICs can offer a flexible investment vehicle which high-net-worth individuals and their families may wish to consider when making investment choices.

In this week's tax update: Queen's Speech mentions Summer Finance Bill 2017, tax repayment position for carried back loss under enquiry, glazing salesman - self-employed or employed...

This article was written on 27 October 2011 and therefore given the unprecedented speed of change, the eurozone will likely be a very different place by the time you read this.

After experiencing a strong rally in October, equities have subsequently registered a sharp decline. The catalyst behind the reemergence of the ‘risk off ’ trade once again resides with mounting eurozone concerns.

Equity markets have begun 2013 with more than their usual bout of New Year enthusiasm.

As a business owner, there are some crucial questions that you should be putting to your finance function to assess whether the financial performance of your business is being maximised.

The extreme investor pessimism recorded in the two most recent Merrill Lynch surveys of fund managers and the historically high levels of liquidity finally triggered a powerful, if short-lived, relief rally in global financials when recent results of some US banks beat depressed expectations.

Natasha Lee looks at the issues involved in presenting financial statements under IFRS.

A PAYE settlement agreement (PSA) is a voluntary agreement between an employer and an inspector of taxes.

Trustees are responsible for controlling the management and administration of charities and therefore carry out a vital role.

It is not uncommon for charities (especially long established charities) to have assets that are held as permanent endowment.

A discussion which highlights the key issues that professional firms need to consider if setting up in Brazil.

Branded the "death of the office joke" by the Daily Mail the Equality Act 2010 (the Act) was implemented on 1 October 2010 to consolidate into one Act previous discrimination legislation and additional principles regarding discriminatory behaviour that have developed through case law.

Professional firms need a robust succession plan to continue growing, says Richard Green. Professional firms should recruit and develop talented, young people and have an effective succession plan in place if they are to carry on growing and enable older partners to retire.

A discussion which looks at whether LLP partners need to be auto-enrolled into a pension scheme.