Listed companies

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.

The 4 March 2020 saw the long awaited takeover of NEX by Aquis Exchange PLC (approved by the FCA) and rebranded as AQSE (Aquis Stock Exchange).

We take a high-level look at and summarises the changes to the UK Corporate Governance Code, effective from 1 January 2019.

There continues to be a low number of issues on both AIM and the Main Market.

In these uncertain times, many Heads of Internal Audit and Chairs of Audit Committees may be wondering how internal audit can remain effective and relevant. Jessica Wills explains more.

The implementation of IFRS 15 revolutionised how many technology companies recorded revenue from contracts with customers.

Government support for start-up businesses. The government has announced a £500 million ‘Future Fund’ to invest in start-up businesses affected by the COVID-19 pandemic.

For many companies, the various measures that the government has introduced to help mitigate the impact of COVID-19 will not be enough.

The Companies (Miscellaneous Reporting) Regulations 2018 introduced several new and enhanced disclosure requirements for UK companies, effective from periods commencing 1 January 2019.

The optimistic outlook that emerged following the General election has long-since vanished. Nobody could have foreseen the shock effect a virus would have on business, borders and daily life – and the markets continue to struggle with the uncertainty about the length and severity of the disruption that COVID-19 is causing.