FRS Articles and Whitepapers
FRS 102 fair value calculations for Audit purposes.
The Financial Reporting Standard 102 (FRS102) is mandatory and will be effective for large and medium sized companies for the financial period beginning on or after 01 January 2015 and for small companies for the period beginning on or after 01 January 2016
PegasusCapital - 02/02/2016
Whitepapers / Articles
A View from the Bridge - November 2025
We will never know if the Chancellor’s unprecedented pre-budget speech earlier this week was also an attempt to coax the BOE into an earlier rate cut, but Governor Andrew Bailey didn’t take the bait and was the casting vote to hold rates at 4% rather than lower them to 3.75%.
PegasusCapital - 13/11/2025
