Listed companies

In this article we take a look at US SPAC transactions in rather more detail.

Using derivatives efficiently can be complex. In the following article we shed some light on the matter and explain how to account for them under IFRS.

In November the Financial Reporting Council (FRC) issued an open letter that focused on key issues for the 2020/21 financial reporting season. Imogen Massey summarises the main points.

UK companies that do business with the EU need to read the small print on current cross-border regulations. Chris Riley provides guidance.

Since the start of 2021, EU-regulated listed companies must produce their annual reports using a new structured format. Here’s what you need to know.

IR35 is finally upon us. Our employment taxes expert recaps on the new legislation.

During the quarter to 30 September 2020, new and further issues across AIM and the Main market combined totalled £8.2bn, the majority of which occurred during September as markets started to see an improvement, following a slow July and August.

The FRC’s Revised Ethical Standard was introduced in late 2019. It introduced revised and clarified rules for auditors and their ability to provide non-audit services to audit clients. Find out how they affect you.

Blockchain technology and Bitcoin have been with us for more than 10 years. Yet they are still viewed with caution in many quarters. But could the tide be turning for the cryptocurrency market? Here’s our industry update.

From 1 January 2021, social security agreements with EU countries will be subject to new provisions. If the employees of your listed business move within Europe there are a number of things you need to know.

25th anniversary of the launch of AIM, originally known as the Alternative Investment Market.

Some financial statement items cannot be measured precisely but can only be estimated. This is called an accounting estimate.

The government has introduced a number of measures over the past few years to improve compliance and behaviour by UK businesses in relation to taxation. Chris Riley looks at three such initiatives.