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The new changes to FRS 102 are in full force for accounting periods beginning on or after 1 January 2026. These changes will affect how your financial performance appears on paper...
Lease accounting has undergone significant changes due to updated financial reporting standards such as IFRS 16 and FRS 102. These changes require businesses to recognize lease ass...
Under the 2025 finance regulations under €15k you can continue declaring turnover under micro-foncier as before and there will be an automatic reduction of 30%. Start with form 204...
FASB’s chair said that the Accounting Standards Update features guidance “that previously did not exist” related to environmental credits and environmental credit obligations.
103 CAs penalised. 85 debarred. Penalties up to ₹10 crore. A strong and consistent message to audit profession from NFRA since 2022. And almost every single order has the same pa...
The post Pillar 2: What you need to know before 30 June 2026 appeared first on LLP Site.
An Israeli district court recently issued a ruling in Tax Appeal 36830-07-23 Av-Shal Investments and Trading Ltd. v. Haifa Tax Assessor. This ruling expands the interpretation of t...
The International Accounting Standards Board issued a new standard for businesses subject to rate regulation, such as electricity, water and gas utilities.
On 29 May 2026, the Financial Conduct Authority (FCA) published Policy Statement 26/8: Retail banking business models data (PS26/8). Background In January 2026, the FCA consulted o...
On 8 April 2026, the Financial Conduct Authority (FCA) issued Primary Market Bulletin 62. In Primary Market Bulletin 62 the FCA focus on: Continue Reading
The accounting standards update aims to improve financial accounting and disclosures about activities related to environmental credits and obligations.
Comments are requested by July 30 on a proposal that would allow reporting entities to apply a practical expedient to contracts or agreements that meet certain eligibility conditio...
The Federal Accounting Standards Advisory Board exposure draft offers a practical expedient for reporting on embedded leases in federal government contracts.
Motor finance redress.
Snapshot: what’s happening and what to do next Parliament has finally passed the FFSP licensing regime which will bring certainty to how FFSPs engage with potential clients in Aust...
The post Changes to small company accounts filing delayed appeared first on LLP Site.
On 16 April 2026, the Financial Conduct Authority (FCA) published Policy Statement PS26/5, setting out its final rules and guidance for the UK’s reformed short selling regime. The...
The Financial Accounting Standards Board added a project to its technical agenda to allow insurance companies to use the "portfolio layer method" when doing hedge accounting on the...
On 27 April 2026, the FCA published Consultation Paper CP26/14, proposing changes to the COBS 11A rules governing information flows during UK equity IPOs. The rules were introduced...
The post Pillar 2 in the UK – FAQs on filing obligations appeared first on LLP Site.
On 13 April 2026, the European Securities and Markets Authority (ESMA) published the reporting templates and instructions for reporting under the Active Account Requirement (AAR) p...
RBI Notifies Fresh IRAC Guidelines; Old Framework Replaced with Amendments The Reserve Bank of India has issued the final Directions on asset classification, provisioning, and inco...
DTAA Compliance Gets Stricter: Form 10F Now Mandatory for All Treaty Claims A significant procedural shift has been introduced under the Income-tax Act, 2025 and Income-tax Rules...
The post How do employee share plans and restricted securities work? appeared first on LLP Site.
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