Whether a business is a going concern is a fundamental conclusion that needs to be reached when preparing financial statements. The difference between financial statements prepared on a going concern basis and financial statements prepared on another basis can be very substantial...
The International Accounting Standards Board met in London on 5 May for an educational session on financial instruments and on 18-21 May, when it discussed...
Deloitte have prepared a summary of the main features of Finance Bill 2009 and these have been brought together under the headings: Individuals, Business & Fiancial Services...
The Auditing Practices Board published Bulletin 2009/2 entitled ‘Auditor’s Reports on Financial Statements in the United Kingdom’ on 24th of April 2009...
The Irish League of Credit Unions (ILCU) was set up by a small group of credit unions in 1960 to represent and service affiliated credit unions on the island of Ireland...
Latest edition of Audit Committee Quarterly Ireland, a publication designed to help keep audit committee members abreast of developments in corporate governance
and related matters. (pdf, 24pages)
The study, conducted by economic consultancy Oxera, considered the factors that contribute to the competitive environment for audit services to large listed companies in the UK. (pdf, 126pages)
This CIMA report presents the findings of a research project into divisional performance measurement in UK companies and the application of the controllability principle. (pdf, 65pages)