Financial Services
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04 Nov 2011
IFRS 10 Consolidated Financial Statements
We look at the IFRS 10 Consolidated Financial Statements. ... More
18 Jun 2011
Financial Services - Implementation of CMAR and Updates to COLL
We look at the implementation of Client Money Asset Return and recent changes to the Collective Investment Sourcebook. ... More
21 Oct 2010
This discusses in detail the Exposure Draft/2010/4 Fair Value Option for Financial Liabilities. ... More
21 Sep 2010
This discusses the proposed amendments resulting from the first stage of reviewing the IMA SORP 2008. ... More
01 Apr 2010
A summary of recent FSA updates including information about proposed changes to Collective Investment Schemes Sourcebook (COLL), regulatory Reporting for Investment Firms and regulatory fees. ... More
01 Apr 2010
International Financial Reporting Developments
A Summary of International Financial Reporting Standards (IFRS) Developments ... More
01 Apr 2010
This summary explores the requirements concerning liquidity resources for banks, building societies and investment firms that came into force on 1 Dec 2009. ... More
28 Sep 2009
The FSA has proposed amendments to its Collective Investment Schemes Sourcebook (COLL) which are in part aimed at removing inconsistencies between COLL and the IMA SORP which have emerged since the implementation of the SORP from January 2009. ... More
02 Mar 2009
Statement of Recommended Practice
The IMA SORP 2008, issued on the 10 November 2008, replaces the SORP 2005 and is applicable to accounting periods beginning on or after 1 January 2009. The main changes and areas of particular interest are summarised here. ... More








