News for July, 2017

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July 31, 2017

Family Court Reports

The latest update to Family Court Reports is now live for subscribers. This update includes: Assoun v Assoun (no 1), [2017] 2 FCR 0519; Assoun v Assoun (no 2), [2017] 2 FCR 0533; Assoun v Assoun (no 3), [2017] 2 FCR 0538; Re J (a child), [2017] 2 FCR 0542; Owens v Owens, [2017] 2 FCR 0569; Roxar v Jaledoust, [2017] 2 FCR 0606.

July 28, 2017

Evidence noted of auditors’ commitment to continuous improvement

Leadership of audit firms’ focus on, and investment in, improving audit quality, together with promoting a culture of continuous improvement, is beginning to pay off, particularly for audits of larger companies where FRC has targeted improvement.

July 21, 2017

VAT on Construction, Land and Property

Issue 67 of VAT on Construction, Land and Property is now live for subscribers.

July 18, 2017

International Handbook of Social Media Laws

The International Handbook of Social Media Laws has been added to the Intellectual Property and IT service.

July 17, 2017

Financial Abuse of Older Clients

A new title, Financial Abuse of Older Clients: Law, Practice and Prevention, is now live for subscribers to the Family Law service.

July 17, 2017

Revisions made to International Standards on Auditing (UK)

The FRC has issued a revision of ISA (UK) 250, Section A —Consideration of laws and regulations in an audit of financial statements, and conforming amendments to other ISAs (UK), effective for audits of financial statements for periods commencing on or after 15 December 2017.

July 13, 2017

Discrimination Law

Issue 42 of Discrimination Law is now live for subscribers to the Employment Law service.

July 13, 2017

Amendments issued to FRS 101- 2016/17 cycle

The FRC has issued Amendments to FRS 101, Reduced Disclosure Framework, 2016/17 cycle, which brings to a close the latest annual review of the standard.

July 11, 2017

CJEU: Bird and Plane Collision Extraordinary Enough for Compensation Exemption

Pešková and Pešká v Travel Service a.s. Case C-315/15 Delay of flight – in excess of three hours – extraordinary circumstances – compensation – unavoidable – reasonable measures  unnecessary checks  delay unjustifiable.

July 7, 2017

Decision on updating FRS 102 for major changes in IFRS is deferred

The FRC has decided that further evidence-gathering and analysis needs to be undertaken before any proposals to reflect the principles of the expected loss model of IFRS 9, Financial instruments, IFRS 15, Revenue from Contracts with Customers, and IFRS 16, Leases, can be made in in FRS 102.

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