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The Department for Business, Innovation and Skills (BIS) and the Financial Reporting Council (FRC) have both published major consultations on the implementation of a new EU Accounting Directive in the UK, which will result in considerable changes to the accounting requirements for small businesses.
The UK has until the middle of next year to put the new EU legislation, which was agreed last year, into company law. Some of the EU requirements are mandatory whilst others allow each EU member state to make decisions.
Dr Nigel Sleigh-Johnson, Head of ICAEW’s Financial Reporting Faculty, said: “The UK implementation of the EU Accounting Directive will result in radical changes for many UK businesses, especially smaller ones.
“Among the proposals is a suggestion that more companies be classified as ‘small’ businesses for accounting purposes, meaning that only limited disclosures are required in their annual accounts. There are also decisions to be made about the extent of those limited disclosures.
“Tackling excess regulation of UK businesses is something we strongly support. However, it is important in considering these proposals to not forget that sound financial management and transparent and useful financial information are critical to the success of any business, regardless of size. Therefore, it is important that the right balance is reached by government and standard setters with regards to the type and amount of financial information required by law.”
高頓網(wǎng)校小編為ACA學(xué)員們介紹一下英國的旅游景點(diǎn)：蘇格蘭威士忌遺產(chǎn)中心1988年向游人開放。遺產(chǎn)中心的目標(biāo)是“以傳授知識(shí)和娛樂的方式促進(jìn)威士忌的銷售”，以主題導(dǎo)引的方式，向游客介紹蘇格蘭威士忌的發(fā)展史和威士忌生產(chǎn)過程，講授基本的威士忌鑒別知識(shí)。
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報(bào)考指南： 2014年ACA考試報(bào)考指南
考前沖刺：ACA考試經(jīng)驗(yàn)分享 考試輔導(dǎo)
