AIM companies face IFRS challenge

Article Abstract:

The alternative investment market (AIM) listed companies have to be prepared to present the comparative figures in order to comply with International Financial Reporting Standards (IFRS) for the financial years beginning on or after 1 January 2007. The smaller financial departments and lack of advice on deferred tax and fixed assets have imposed restrictions on most of the listed companies to prepare their figures in time.

Capital funds & cash flow, Accounting and auditing, Disclosure statements (Accounting), Small and medium sized companies

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Written representations

Article Abstract:

The ISA 580 has proposed revised draft on requirement for 'general written representations', which has created certain concerns.

Other Financial Vehicles, Reporting & Disclosure, Security & commodity services, not elsewhere classified, Financial Record Keeping Services, Interpretation and construction, Accounting, Financial statements, Financial records management, Accounting standards

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