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John Healey may have led the Ministry of Defence but there was no shock and awe in his first budget as the Chancellor!
We have published the 2026 version of 'IFRS Example Consolidated Financial Statements 2026' (Example Financial Statements).
Investing in gender equality is a proven driver of performance and a competitive advantage.
On 27 March 2024, the FRC issued Amendments to FRS 102, which concluded its second periodic review of the financial reporting standard.
A recent judgment of the Royal Court of Guernsey (“the Court”) (Neneb Pte. Ltd v HSBC Management (Guernsey) Limited and HSBC (Guernsey) GP PCC Limited) provides useful guidance
John Healey may have led the Ministry of Defence but there was no shock and awe in his first budget as the Chancellor!
Segment reporting is intended to give information to investors and stakeholders regarding the financial results and financial position of the entity that are used by the entity’s chief operating decision maker (CODM).
IFRS 16 ‘Leases’ sets out the principles for the recognition, measurement, presentation and disclosure of lease arrangements, transforming the way entities report leasing activities.
We have published the 2026 version of 'IFRS Example Consolidated Financial Statements 2026' (Example Financial Statements).
Whilst all the headlines and the news coverage focus on GST there is more to this Budget than simply GST.
Discounts and rebates can be offered to purchasers in a number of ways, for example trade discounts, settlement discounts, volume-based rebates and other rebates.
Most business owners spend years building their business, investing significant time, energy and expertise while often making personal sacrifices along the way.
When I think about resilience, my mind doesn't immediately go to governance frameworks, risk registers or internal controls.
The introduction of Jersey's new administration regime marks a significant development in the island's restructuring and insolvency framework.
From 6 April 2025, the UK fundamentally reformed its approach to Inheritance Tax (“IHT”), replacing the long standing domicile based regime with a residence based system.
The amendments clarify which investments in associates and joint ventures are eligible to be measured using the fair value option.
Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB)
The first article in our series Insights into IAS 7 'Statement of Cash Flows’ has been released.
The introduction of an administration regime to Jersey on 19 June 2026 represents a notable milestone in the development of the Island’s insolvency framework
