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This followed the issue of FRS 100 Application of Financial Reporting Requirements and FRS 101 The Reduced Disclosure Framework in November 2012. Together these standards make up what is commonly being referred to by accountants as new UK GAAP, which takes mandatory effect for accounting periods commencing on or after 1 January 2015.
Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...
U.S. Securities and Exchange Commission Proposal for First-Time Application of International Financial Reporting Standards by Foreign private issuers registered with the SEC; IFRS for SMEs Presented by Michael Wells, Director of the IFRS Education Initiative at the IASC Foundation
In 2025 taxpayers who have received more than $5,000 through online marketplaces or payment apps like Venmo, Zelle, Google Wallet, or other services will get a new form called the 1099-K.
2011 onward: ACCA is the first accountancy body to publish an integrated annual report. 2014: ACCA members and student numbers reached 600,000 worldwide. 2015: ACCA launched MSc in Professional Accountancy with the University of London. 2016: ACCA formed a strategic alliance with Chartered Accountants Australia and New Zealand (CA ANZ).
Ohio State is now down two offensive linemen for the rest of the 2024 season. According to multiple reports, star center Seth McLaughlin suffered a torn Achilles during practice on Tuesday ...
ATHENS, Ga. — Kirby Smart may enjoy the College Football Playoff, but it’s safe to say he isn’t a fan of the College Football Playoff committee.
Board of Governors, FRS v. Investment Company Institute , 450 U.S. 46 (1981), was a decision by the United States Supreme Court , which held that the amendment to Regulation Y does not exceed the Board's statutory authority.