Regulation & Reporting
What changed, when it bites and what you actually need to do about it. Financial reporting standards and regulatory change, explained without the jargon.
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Revenue You Earn Over Time, and When You Can Book It
Service and project businesses get revenue recognition wrong in the same few ways. What must be true before you recognise as you go, and the evidence for it.
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Deferred Tax: Where It Comes From and Why It Moves
Deferred tax is the balance most finance teams inherit and nobody rebuilds. What it represents, what creates it, and why the asset is the hard part.
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Provisions or Contingent Liabilities: Where the Line Sits
Whether something is a provision, a contingent liability or nothing at all turns on three tests. Getting them in the wrong order is how the line gets crossed.
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Your First Consolidation, and What Nobody Warns You About
Preparing group accounts for the first time is not simply adding two trial balances together. The work that catches people out, and when to start it.
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Continuous Disclosure for TSX-V Issuers: What Trips People Up
Listing brings reporting obligations that never stop. The filing rhythm, the deadlines, and the areas where venture issuers most often get into difficulty.
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ASPE or IFRS? Choosing a Framework as a Canadian Private Company
Canadian private enterprises can choose between ASPE and IFRS. The differences that actually matter commercially, and when switching is worth the cost.
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Related Party Disclosures People Get Wrong
Related party disclosure is a small note that causes outsized trouble. Who counts, what has to be disclosed, and the omissions auditors find every year.
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Going Concern: What Your Auditor Actually Needs to See
What evidence supports the going concern assessment, what a material uncertainty disclosure actually means, and how to avoid finding out too late.
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FRS 102 Lease Accounting in Practice
Bringing operating leases onto the balance sheet changes your covenants, your ratios and your disclosures. What the work involves, and where it gets awkward.
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Do You Need an Audit? The UK Thresholds After the 2025 Uplift
UK company size thresholds rose for periods starting on or after 6 April 2025. The new audit exemption limits, the two-of-three test, and the exceptions.
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FRS 102 Revisions are Now in Effect: What UK Business Leaders Need to Know
The biggest FRS 102 revisions yet are live for periods starting on or after 1 January 2026. What the lease and revenue changes mean, and how to prepare.
Other topics: Audit & Assurance, Fractional CFO, Advisory & Due Diligence, Sustainability & ESG
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