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Darren Slater

Director

Darren leads the Southampton accounting insight and advisory team. His focus is on supporting clients and helping them prepare and understand their financial informatio

Proposed new IFRS Standard for regulatory assets and liabilities
Paul Merris

09 June 2021

The International Accounting Standards Board (IASB) is proposing a new accounting standard to replace IFRS 14 Regulatory Deferral Accounts. This new standard would require companies subject to rate regulation, to give investors better information about their financial performance.

Help to Grow scheme – what is it and how can you benefit from it?
Chris Knowles

07 June 2021

Explore how you can benefit from the Government's Help to Grow scheme - which seeks to fill the UK's digital skills gap and boost economic growth.

Amendments to IAS 12 - Clarification of accounting for deferred tax on transactions
Paul Merris

25 May 2021

The IASB has published Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12) that clarify how entities account for deferred tax on transactions such as leases and decommissioning obligations.

Extension of coronavirus rent concessions amendment in IFRS and UK GAAP
Helen Jones

25 May 2021

The IASB has extended the application period, to 30 June 2022 of the practical expedient in IFRS 16 to help lessees accounting for Covid-19-related rent concessions, with the FRC consulting on following suit in FRS 102 and FRS 105.

Bridging the GAAP | May 2021
Lee Marshall

14 May 2021

In our May 2021 edition of Bridging the GAAP we take a look at upcoming changes for FRS102, the FRC's advice on preparing for 2020/21 annual reports and impact of Brexit on accounting.

What's next for FRS 102?
Danielle Stewart OBE

11 May 2021

The FRC has recently launched its next mandatory review of FRS 102. We sat down with RSM’s Financial Reporting Partner, Danielle Stewart OBE, to find out what could potentially change and how businesses can prepare. Complete the RSM survey to give your views.

Grant Morrison

Partner

Grant is an audit partner based in our Aberdeen office. He has over 20 years experience and has worked in the UK, Europe and the Middle East.

Review of the Wates Corporate Governance Principles
Lee Marshall

29 March 2021

Sir James Wates has looked at how large private companies are reporting against the Wates Principles. We have summarised the positives, negatives and future expectations.

FRC review of Corporate Governance Reporting
Lee Marshall

29 March 2021

The Financial Reporting Council has published advice on applying the UK Corporate Governance Code including how to report transparently and effectively when departing from certain provisions. RSM provides a detailed summary.

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