2010

Natural capital and the accountancy profession

This paper focuses on the role that accountants are playing in the development of thinking, practice and frameworks for reporting on natural capital.

Finance using IP

The Intellectual Property Office has developed a useful toolkit for IP finance

Penalties –  what HMRC is saying

Read HMRC's statement on the issue of penalties

Charities SORP 2015

The Charity Commission has advice on what to do while the 2015 Charity (Account and Reports) Regulations have not been issued

Academies: FRS 102 and Charities SORP 2015

The Education Funding Agency highlights the transition issues that will be faced by academies

FRS 102: FRC guidance

The FRC has issued a set of Staff Education Notes related to FRS 102

Cyberwarriors with calculators: the role of accounting and finance professionals in a company's cybersecurity

Computers, servers and the Internet are indispensable tools for financial professionals – and they are under relentless attack. For accountants, measures must be taken to ensure that the sensitive personal and corporate financial information they handle is safe: accountants need to be at the forefront of cybersecurity.

Reporting on children’s rights

This paper provides companies with guidance for better reporting, and so supports the management of their impact on children’s rights.

ACCA alternative finance conference 2015

Watch video presentations from our 3rd annual Alternative Finance Conference, which took place on 8 July 2015 at Barclays in Canary Wharf, London.

The robots are coming? Implications for financial shared services.

This report draws on the expertise of ACCA’s finance transformation, shared services and outsourcing advisory group to provide a range of perspectives on the future of automation and the use of robotic software in the finance function.

Responding to non-compliance with laws and regulations – IESBA exposure draft

the International Ethics Standards Board for Accountants (IESBA) has proposed a framework for assisting professional accountants in situations where they come across possible non-compliance.

SoMoClo technologies: transforming how and where business takes place

This report seeks to bring insight into the challenges and opportunities of SoMoClo for finance professionals, but, above all, encourage people around the world to experiment and discover even more exciting opportunities for themselves.

Transfer Pricing. A consultation issued by the Inland Revenue Department Hong Kong

Transfer Pricing. A consultation issued by the Inland Revenue Department Hong Kong

Guide for CFOs of high-growth SMEs on using the potential of the finance function

Report examining the finance function of high-growth businesses and how this has evolved, providing practical guidance to high potential businesses on how to harness the full potential of the finance function.

Global economic conditions survey report: Q2, 2015

The 26th report of the quarterly ACCA–IMA survey.

Foundations for a sound tax system: simplicity, certainty and stability

Simplicity, certainty and stability: in ACCA’s view these are the three cornerstones of a good tax system.

UK GAAP

The FRC has issued a number of changes

Planning, budgeting and forecasting - an eye on the future

This report represents the view of over 900 finance professionals from more than 50 countries.

Our guide to 2015 Budgets

A guide to the Chancellor's March and July 2015 Budgets

Innovation, intangibles and integrated reporting: a pilot study of Malaysian SMEs

This report presents the results of a pilot project, which tests the relevance of the Malaysian National Corporate Innovation Index to SMEs.

Consolidated government accounts

Whole of Government accounts are critical to government transparency. In this report, ACCA examines how widely they are used.

Governance for all: the implementation challenge for SMEs

This report aims to encourage understanding of what corporate governance means for SMEs.

Peer-to-peer bad debt relief

Lenders can set loss against income received on other P2P loans

Duty to report

A look at the implications of new legislation

Subscriptions and flat-rate deductions

The list of allowable fees and subscriptions, including journals for professional organisations has been updated

Employment allowance

HMRC has clarified its position on avoidance schemes that exploit the Employment Allowance

Charity GAAP changes

Changes will affect charities from 1 January 2016

Oil and gas – priorities and challenges for the CFO enterprise

This report summarises the key issues facing finance professionals in the oil and gas sector. It considers what their priorities might be in their role of helping drive stability and growth in the sector.

Automatic Exchange of Financial Account Information in Tax Matters in Hong Kong

Response by ACCA to Automatic Exchange of Financial Account Information in Tax Matters (AEOI) in Hong Kong. Consultation issued by the Financial Services and the Treasury Bureau, Hong Kong.

Classification of liabilities - proposed amendments to IAS 1

Comments from ACCA the International Accounting Standards Board, 10 June 2015. Reference: CDR1339.

Companies Act 2014

Read more about the significant changes in legislations following issue of the Companies Act 2014

Lease accounting roundtable

In March 2015 ACCA and FLA held a joint roundtable seminar to discuss the probable content of the revised IFRS on leasing. This briefing paper summarises the discussion.

New ADR rules

The Alternative Dispute Resolution for Consumer Disputes (Competent Authorities and Information) Regulations 2015 apply from 9 July 2015

Duty to report

What will large and small businesses be required to consider under any duty to report requirements introduced in secondary legislation as part of the Small Business, Enterprise and Employment Act?

CAA/ATOL reporting

The Civil Aviation Authority (CAA) has issued an invitation to the professional accountancy representative bodies to participate in the scheme for ATOL Reporting Accountants (ARA).

Ending late payment

ACCA's review of the widespread problem of late payment, a life-threatening challenge for many businesses globally, has been published in a series of three reports.

Technical factsheet 192: Alternative dispute resolution (ADR)

The purpose of this factsheet is to provide guidance in respect of alternative dispute resolution (ADR) and the changes currently taking place in the UK.

Global economic conditions survey report: Q1, 2015

The 25th report of the quarterly ACCA–IMA survey.

Carbon accounting for small businesses

David York explains how professional accountants can help businesses improve competitiveness by becoming greener.

Social investment tax relief

The social investment tax relief factsheet has been updated

Culture and channelling corporate behaviour

Pauline Schu introduces findings from a one-year global study into corporate culture and the drivers of organisational behaviour.

Draft amendments to FRS 100, application of financial reporting requirements and FRS 101 reduced disclosure framework

Comments from ACCA to the Financial Reporting Council.

Draft amendments to FRS102 – small entities and other minor amendments

Comments from ACCA to the Financial Reporting Council.

Draft FRS 105 - The financial reporting standard applicable to the micro-entities regime

Comments from ACCA to the Financial Reporting Council.

Technical factsheet 157: Employee shareholders

This scheme was introduced on 1 September 2013 by the Enterprise and Regulatory Reform Act 2013. The idea behind it was to create a new class of employee who would have a stake in the company, but not enjoy the same employment rights as normal employees.

Technical factsheet 157: Employee shareholders

This scheme was introduced on 1 September 2013 by the Enterprise and Regulatory Reform Act 2013. The idea behind it was to create a new class of employee who would have a stake in the company, but not enjoy the same employment rights as normal employees.

Proposed International Standards on Auditing: ISA 800 (Revised) and ISA 805 (Revised)

Comments from ACCA to the International Auditing and Assurance Standards Board.

Disclosure initiative: proposed amendments to IAS7

Comments from ACCA to the International Accounting Standards Board.

Expenses and benefits

A number of changes came into force on 6 April

Proposed changes to Part C of the Code addressing presentation of information and pressure to breach the fundamental principles

Comments from ACCA to the International Ethics Standards Board for Accountants.