Articles
The FRC published periodic changes to FRS 102 in March. So, what do these changes mean for you?
UK GAAP: the latest updates for Brokers
Acquiring another broking business has accounting consequences. We provide an insight to help guide you through the complexities.
An insight into the accounting challenges broking consolidators face
The FCA is hot on the heels of firms that try to set up or run non-statutory trust (NST) client money accounts without the required auditor sign-off.
Non-statutory trust letters: don’t get caught out
Take up of the parent guarantee to bypass audits is relatively uncommon among insurance intermediaries. But take a closer look.
Exemption from audit by parent guarantee: it could be right for you
Read our analysis of the UK’s listed markets for H1 2024, as we explore current market trends and what we expect from the future market’s position as we continue into H2 2024.
Viewpoint
European Green Transition plc were one of few companies to float on AIM this year. Aiden Lavelle, CEO and Jack Kelly, CFO explain the reasons for their bold decision and why AIM hits the sweet spot for them.
AIM – Hitting the sweet spot for European Green Transition plc
With the Labour Party winning the 2024 general election in July, the new government is making changes to some key areas of the proposed policies previously announced.
New government update: Change to the non-dom regime
We explain why it is important for multinational entities (MNEs) to understand the interaction of Pillar Two and US tax principles – and how that affects UK intermediate entities.
Pillar Two: what it means for UK intermediate entities of US parented insurance groups
The growing threats of cyber attacks and operational risks against a complex geopolitical backdrop are sharpening the focus of regulators. We summarise what firms must do by the March IBS deadline.
Operational resilience: are you ready?
What do the revised thresholds for Solvency II mean for firms? And what are the benefits of becoming a non-directive firm (NDF)?
Solvency UK: changes for small firms
The FRC published periodic changes to FRS 102 in March. So what do these changes mean for insurers?
UK GAAP: the latest
Which IFRS 9 impairment considerations apply to related company loans? How do you apply expected credit losses? And how should you present related company loans in your financial reports?