The Financial Reporting Faculty’s online factsheets provide an introduction to changes coming into force in a particular period, or a more in-depth analysis of a specific accounting or corporate reporting issue. Factsheets are developed with help from leading experts in the field. Factsheets are available for download by Financial Reporting Faculty members.
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This factsheet provides an overview of the regulatory requirements affecting UK company accounts. The factsheet applies to both UK GAAP and IFRS adopters.
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This factsheet provides practical guidance for UK directors on the determination of distributable profits and the risks of unlawful distributions.