United Kingdom: Accounting and Audit

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Article
Credit Control In Higher Education: Practical Strategies For Managing Student And Commercial Debt
Higher education institutions are under increasing financial pressure, making effective credit control more critical than ever. This article examines the strategic importance of debt recovery in universities and colleges, exploring the balance between robust financial processes and the unique challenges of managing student debt alongside commercial obligations. Discover practical strategies for strengthening cash flow, improving collection rates, and building financially resilient institutions.
United Kingdom Accounting
SM
Shakespeare Martineau
Article
Corporate Update - September 2026 - Securities Markets
A delegated regulation relating to the EUPR has been published in the Official Journal and entered into force on 16 August 2026. It was expected to apply from 5 June 2026, alongside the EU Listing Act amendments to the EUPR, but was delayed. The delegated regulation introduces a significantly simplified and more standardised prospectus regime, including streamlined disclosure requirements, a new EU IPO prospectus for first-time listings and mandatory standard formats for single-document equity prospectuses
United Kingdom Accounting
AC
Arthur Cox
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Audit

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Accounting Standards

Article
Modernising UK Corporate Reporting: Financial And Narrative Reporting Reform
The UK government has launched a consultation on modernising corporate reporting frameworks, proposing significant reforms to financial and narrative reporting requirements. The consultation explores simplifying the connection between company law and accounting standards, reducing prescriptive narrative reporting obligations, and introducing a new solvency-based regime for distributable profits.
United Kingdom Commercial
BS
Burges Salmon
Article
UT Remits £880m Loan Relationship Dispute Back To The FTT
The Upper Tribunal examined whether £3 billion paid to Barclays Bank during the 2008 financial crisis was wholly for reserve capital instruments or partly for warrants issued by its parent company. The case highlights the complexities of determining fair value allocation in structured financial transactions and the challenges taxpayers face when appealing factual findings, as the tribunal remitted the matter for reconsideration despite finding errors in the original decision.
United Kingdom Finance
RPC
Article
Cut, Simplify, Modernise: The Corporate Reporting Shake-up Every Board Needs On Its Radar
The UK government has launched a comprehensive consultation proposing fundamental changes to corporate reporting requirements, including a shift from prescriptive rules to principles-based frameworks, simplified company classifications, and potential elimination of the true and fair override for SMEs. These reforms could significantly reduce compliance burdens while reshaping how UK businesses approach governance, strategic reporting, and financial disclosures.
United Kingdom Commercial
GW
Gowling WLG
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Forensic Accounting

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Actuarial Services

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Latest Videos

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