IFRS Reporting and Technical Accounting

In the UK, companies listed on the Main Market of the London Stock Exchange are required to prepare their accounts in accordance with UK-adopted IFRS. Additionally, as UK GAAP is not permitted, companies on AIM typically choose to prepare their accounts under IFRS, although this is not mandatory.

Whether you are a UK-listed company or simply a private company that wishes to report under IFRS, our team of IFRS experts is ready to help.

At One Advisory, we provide a range of services to groups and companies wishing to adhere to the principles of IFRS. This includes:

The preparation of group and company annual report and accounts, fully compliant with IFRS
The preparation of group and company interim accounts, compliant with IAS 34 or the relevant listing rules being applied
Technical accounting memos on areas of complexity within the company’s financial statements, fit for distribution to the company’s auditor, alongside ongoing technical support liaising directly with the auditor to ensure sign-off on the area in question
Bespoke reports on complex transactions reported under IFRS, including purchase price allocation (PPA) reports, convertible loan note initial recognition and future accounting implications and impairment assessments in line with the requirements of IAS 36
Share option valuations compliant with IFRS 2. Click here for more details on our Financial Reporting Valuations service
Impact assessments for companies transitioning to IFRS or companies looking to adopt a new IFRS standard
The conversion of existing numbers prepared under a local GAAP to IFRS for those requiring support in preparing their historical financial information (HFI) as required for an IPO. Click here for more details on our pre-IPO workstreams

”As auditors, we greatly appreciate One Advisory’s deep expertise in IFRS reporting. Their understanding of complex technical aspects is impressive, and the memos they provide are both thorough and easy to understand, which significantly facilitates our ability to sign off on those areas. The One Advisory finance team is always available for discussions, making them an invaluable partner in ensuring accurate and compliant financial reporting – something clients consistently value. I’d have no hesitation in recommending One Advisory to any company needing assistance with their IFRS reporting requirements or any areas of technical accounting.
Haysmacintyre, PartnerHaysmacintyre

Make an enquiry

Please feel free to reach out with any questions or enquiries using the link below, and we’ll get back to you as soon as possible.

Click below to see more about what we can do for you or contact us for an introductory discussion.

IPO and Capital Markets

Navigating the IPO process can be complex, especially with accounting and financial reporting challenges. We will guide you through this journey, ensuring clarity and efficiency, while collaborating with your other IPO advisors.

IFRS Reporting and Technical Accounting

Companies listed on the main market of the London Stock Exchange or AIM are required to prepare their accounts in accordance with IFRS. Discover how our team of experts can assist you with this process.

Accountancy

Companies are legally required to prepare financial statements and it’s crucial to ensure that they are fully compliant. See how we can support you in meeting these obligations.

Financial Reporting Valuations

We specialise in financial reporting valuations, ensuring precise assessments of debt and equity instruments. Our expertise spans various standards, including share option valuations under IFRS 2, utilising both Monte Carlo simulations and the Black-Scholes model, the valuation of derivatives under IFRS 9 and the valuation of intangible assets under IFRS 3.

Outsourcing

We understand that one size doesn’t fit all, which is why we offer flexible options, including a full retainer service and a time-spent basis package. These cover everything from management accounts and board packs to day-to-day transaction support.