News & views

Increased disclosure required under IFRS 15: are you ready?

New accounting standard IFRS 15, Revenue from Contracts with Customers, introduces more detailed requirements for presentation and disclosure than the standards it replaces. Shipping company financial statements do not currently disclose many of these new elements, so attention needs to be given to how this information is obtained and whether accounting systems and processes need to be amended or updated.

Are young and emerging artists able to break into the traditional art world?

Looking back on the important art fairs of the summer and autumn - Basel, Frieze, FIAC -  it is hard not to be struck by the upbeat noises coming from the dealers and organisers of record sales, many in the million pound range, and high levels of activity overall. Many of these sales are of established names to a wealthy client base, sales which can overshadow much other activity in the market.

MiFID II creates opportunities for savings for firms through R&D Tax Credits

MiFID II is nearly here and technological enhancements, as a result of MiFID II, have been a critical part of the change process and are expected to continue well into the future. Many companies have been forced into further developing and extending their software solutions and this is where there may be scope to claim back a portion of the development costs related to R&D activity.
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