Our Business Edge newsletter is intended to keep busy FDs and CFOs up to date with important developments in accounting, auditing and tax.
Each month we will cover a range of topics to give you an informative but concise overview – our aim is to help you identify issues you need to examine in depth for the future and to flag issues that may require immediate action.
December 2017
- Corporate Reporting Thematic Reviews – FRC’s key findings and guidance
- Corporate reporting – where the FRC expects improvements
- FRC announces 2018 thematic review topics
- EC State Aid investigation into UK CFC rules
- IFRS 9 Explained – Hedge Accounting - policy choices available on transition
November 2017
- Intra-EU trade in goods: European Commission proposes new VAT regime
- IFRS 9 Explained – Solely Payments of Principal and Interest
- IFRS 16: A closer look at practical expedients available on transition for lessees
- IFRS 15 in the Spotlight: Variable consideration
- US tax reform – Summary of the international provisions
October 2017
- IFRS 16: Transition for lessees
- IFRS 9 Explained – Business Models
- Research and development tax relief update
- Contract Costs and IFRS 15
September 2017
- Government plans for corporate governance reform
- UK position paper on Customs duty: How does it stack up?
- Contract modifications and IFRS 15
- IFRS 9 Explained - the new expected credit loss model
- IFRS 16: Lessee accounting - recognition of the right-of-use asset
July 2017
- Updated draft legislation published but full Finance Bill delayed
- IFRS15 in the spotlight - Significant financing components in contracts
- IFRS 16: Initial recognition of the lease liability by lessees
- IFRS 9 explained – modifications of financial liabilities
June 2017
- To bundle or not to bundle, that is the question
- IFRS 9 explained – the classification of financial assets
- Long term reporting - Investment Association guidance
- IFRS 16: a closer look at short-term leases
May 2017
- IFRS 16 – a closer look at separating lease components
- IFRS 9 explained – hedge effectiveness thresholds
- VAT recovery on corporate finance deals
April 2017
- Sale with a right of return
- IFRS 9 - Impairment and the simplified approach
- IFRS 16 - Definition of a lease
March 2017
- Late paid interest - corporate interest restriction and loss relief
- IFRS 15 in the spotlight: Accounting for vouchers
- Retailer Vouchers: Are you due a VAT Refund?
- Corporate interest restriction: Exemption for real estate investment groups
- Corporate interest restriction: Public Benefit Infrastructure Exemption
- IFRS 9 Explained – Available For Sale Financial Assets
- IFRS 16 – a closer look at ‘low value’
January 2017
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