Complaints from the DTI arising from accounts filed with the registrar of companies

Article Abstract:

The UK Department of Trade and Industry has focused on areas concerning the filing and form of accounts that will lead to the filing of complaints with the Institute if violated. The areas include: unwarranted filing of modified accounts; time limits for filing accounts; and accounting for depreciation.

United Kingdom. Department of Trade and Industry

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When is a fixed asset overvalued?

Article Abstract:

The Companies Act and the Accounting Standards Committee is against overvaluation of fixed assets. The revision of depreciation standard, SSAP 12, is discussed, as well as audit practices and deciding on recoverable amounts and implications.

Auditing, Valuation, Financial statements, Assets (Accounting)

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