Insight Training Financial Reporting And Auditing Technical Archives

16 June 2025

THE FRS 102 PERIODIC REVIEW – WHAT IT MEANS FOR SECTION 1A

The revenue and leasing changes within the FRS 102 periodic review continue to prompt lots of discussions on courses, but what about changes to FRS 102 […]
16 June 2025

REVISED ICAEW CODE OF ETHICS

In this month’s vlog, Peter Herbert discusses the revised ICAEW code of ethics.
15 May 2025

FRS 102 PERIODIC REVIEW – REVENUE RECOGNITION

As the implementation of the FRS 102 periodic review gets closer, we are getting lots of questions on courses about the new ‘five step model’ for […]
14 May 2025

AUDIT MATERIALITY: BACK TO BASICS

In this month’s vlog, Peter Herbert goes back to basics on materiality and performance materiality.
8 April 2025

The Charity SORP Consultation

In this month’s vlog, Peter Herbert discusses the charity SORP consultation.
8 April 2025

Becoming a Good Audit Manager

What’s the job of an audit manager?  And what makes a good one? You might be an audit manager already, aspire to be one or perhaps […]
13 March 2025

Changing size limits

In this month’s vlog, Maya Norbury discusses the upcoming changes to company size thresholds.
12 March 2025

FRS 102 PERIODIC REVIEW COMMON QUESTIONS

With the FRS 102 periodic review looming large, this has been a big area of focus during courses in 2024/25. Here are some of the most […]
8 February 2025

ISA (UK) 600 REVISED – WHAT YOU SHOULD BE DOING NOW

ISA UK 600 revised (Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)) was published in September 2022 and is effective […]
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