Listed companies

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.

As we come to the end of the first accounting period for the new standard, Imogen Massey provides a quick guide for mining companies.

The accounting treatment of a reverse acquisition by a listed company can be complicated. We outline the key considerations for operating companies obtaining a listing this way.

Consumer attitudes to mining have changed. In difficult times, what do companies need to do to win back trust and remain successful? Adam Humphreys considers the options.

Mining businesses will be affected by new rules for employment status workers hired via an intermediary. Chris Riley explains how to prepare for April 2020.

Economic challenges abound in the mining sector. But these are being made much worse by the actions of fraudsters that are going unchecked. 

The collapse of companies such as Carillion and Patisserie Valerie has triggered stronger scrutiny of the audit sector through a series of independent reviews.