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

IFRS 9 Financial Instruments

This discusses in detail the Exposure Draft/2010/4 Fair Value Option for Financial Liabilities. ... More

21 Sep 2010

Investment Management

This discusses the proposed amendments resulting from the first stage of reviewing the IMA SORP 2008. ... More

01 Apr 2010

FSA Updates

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

Strengthening Liquidity

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

Accounting & Reporting

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