Accounting Roundup - Closing Out 2015
In this special edition of our Accounting Roundup series we set out the issues that should be front of mind for those preparing annual reports for years ending on or after 31 December 2015, be they listed company consolidated reports, private company or subsidiaries.
Primarily, we address areas of regulatory focus, including those identified in the Financial Reporting Councils (FRCs) Corporate Reporting Review Annual Report 2015 and as enforcement priorities by the European Securities and Markets Authority (ESMA) and those arising from the current economic environment or changes in accounting standards.