University of Worcester Worcester Research and Publications

The Reporting Cycle

Tiller, Stephanie (2017) The Reporting Cycle. Financial Accountant.

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The September/October 2016 edition of Financial Accountant launched a research project jointly undertaken by the University of Worcester and the IFA entitled Identifying the potential impacts of the new UK GAAP accounting standards FRS 102 and FRS 105 on small businesses and accountancy firms: a qualitative study. The project aimed to investigate how the accountancy profession had been affected by the transition to FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105: The Financial Reporting Standard applicable to the Micro-Entities Regime. This is the first in a series of articles that present the findings of this research and provides support to IFA members in understanding the key changes, providing an overview of what is yet to come and explaining how to account for the more technically challenging areas of FRS 102 and FRS 105.

Item Type: Article
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Uncontrolled Discrete Keywords: reporting cycle, reporting tools, financial accountant, SME & SMP market, reporting tools: FRS 102, FRS 105, UK GAAP, FRED 67
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: College of Business, Psychology and Sport > Worcester Business School
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Depositing User: Stephanie Tiller
Date Deposited: 08 Jun 2017 07:48
Last Modified: 17 Jun 2020 17:17

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