Facing up to IFRS

Article Abstract:

The need to comply with accounting standards and company law in annual accounts in the knowledge that will be open to public scrutiny is one of the issue partnerships should grasp in converting to limited liability partnership (LLP) status. The main hurdles that LLPs will have to face up to the challenge of reporting under International Financial Reporting Standards is presented.

Legal issues & crime, Government regulation (cont), Government regulation, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Legal/Government Regulation, Reporting & Disclosure, Financial Regulation & Reporting, Laws, regulations and rules, Financial disclosure, Limited liability partnerships

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Patching things up

Article Abstract:

The newly issued draft is not clear about when a company sale should be recognized.

Accounting Standards Board, Sales, Sales analysis

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Hidden strengths: standard-setters' problems with goodwill have made our accounting for intangibles unduly restrictive

Article Abstract:

The development of UK accounting standards for intangible assets is discussed.

Valuation, Intangible property, Intangible assets, Goodwill (Business)

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