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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.

Audit report changes and the impact on law firms
Rowan Williams

29 March 2021

Law firms now need to provide lengthier and more detailed audit reports as a result of changes to the International Standards of Auditing. What do you need to know about the changes and how will they impact your law firm?

Brexit – amendments to UK GAAP
Paul Merris

24 March 2021

Following Brexit, the FRC has made updates to UK and Republic of Ireland accounting standards. We have summarised the amendments to FRS 101, FRS 102, FRS 105 and FRS 100, to showcase the impact of the updates.

Interest Rate Benchmark Reform – changes to accounting standards
Paul Merris

12 March 2021

The IASB has issued amendments to IFRS standards following the current interest rate benchmark, LIBOR, being replaced by the Reformed Sterling Overnight Index Average (SONIA) in the UK. To help you understand what this means, we have outlined the key changes.

Potential change to IFRS 16 in sale and leaseback transactions
Paul Merris

12 March 2021

The International Accounting Standards Board (IASB) is proposing an amendment to IFRS 16 for sale and leaseback transactions. We have examined how this will affect reporting.

IASB consults on changes to IFRS 3 for mergers and acquisitions within a group
Paul Merris

12 March 2021

The International Accounting Standards Board (IASB) is consulting on a new requirement to be applied when dealing with mergers and acquisitions within the same group. We look at what this might mean for companies reporting under IFRS.

Helen Jones

Associate Director

Helen is a technical accounting specialist with extensive experience and knowledge of IFRS and UK GAAP. She works in the financial reporting advisory practice, advising clients on the application of accounting standards and technical accounting issues.

New proposed amendments to FRS 101
Lee Marshall

02 February 2021

The FRC is consulting on changes and clarifications to FRS 101 Reduced Disclosure Framework. To help explain RSM has put together a summary of the main proposals. The consultation is open till 28 February 2021.

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