Accounting and Reporting Developments An Auditor's Perspective. What am I covering today?. Accounting developments Sector developments Recurring themes CCG update Audit Committee role on Governance.
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Accounting and Reporting Developments An Auditor's Perspective
Accounting DevelopmentsNo major new accounting standards Exemption from applying IAS 27 no longer applies to NHS charities Modified absorption accounting Accounting arrangements for CCGs
What could make a charity material from a qualitative point of view?
Sector DevelopmentsChanges under Health and Social Care Act Maternity pathways
Recurring Themes Judgements and estimatesFinancial resilience and going concernAgreement of balances Income / expenditure recognition Remuneration disclosures
CCG Update Accounts Direction and Annual Reporting Guidance Working with Service OrganisationsGoverning Body
Role of Audit Committees on final Annual Report and Accounts