accounting update 2011
DESCRIPTION
Accounting Update 2011. Update on the New UK Accounting Framework. Presented by Steve Carlyle [email protected] www.clearlytraining.co.uk. Course Outline. Current UK Accounting Framework The changes Overview of the new standards. IFRS users. - PowerPoint PPT PresentationTRANSCRIPT
Current Developments in Accounting
Accounting Update 2011
Presented by Steve Carlylesteve@clearlytraining.co.ukwww.clearlytraining.co.ukUpdate on the New UK Accounting Framework
Course OutlineCurrent UK Accounting FrameworkThe changesOverview of the new standards
2IFRS usersCompanies quoted on the UK Stock ExchangeCompanies quoted on the Alternative Investment Market (AIM)Local Authorities from 2010/11All other public sector organisations from 2009/10Voluntary users e.g. Subs of overseas groups
UK FRSSE usersCompanies that qualify to use the FRSSEApplies to companies whereTurnover 6,500k or lessBalance Sheet Total 3,260k or lessEmployees 50 or lessMust meet the criteria for two years unless newly incorporated; ANDChoose to use the option
UK GAAP usersAny UK organisation: Not required to use IFRS; ANDThat has not chosen to use the UK FRSSE
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