ACCA guide to... financing equipment 

Hiring or leasing equipment is one way of making your working capital go further

Leadership fit for the 21st century

This new report examines the trend for mindfulness as the new “must have” for executives to support self-regulation, promote effective decision making and protect themselves from toxic stress.

ACCA response: Implementing audit committee requirements under the revised Statutory Audit Directive – CP34/15

ACCA has commented on the proposals issued by the Prudential Regulation Authority for implementing the requirements of Article 39 of the Statutory Audit Directive

Culture and channelling corporate behaviour

This series of four reports aims to assist boards in preparing to assess their corporate culture and in understanding how it can influence either functional or dysfunctional behaviour.

The rise of peer-to-peer lending in China: An overview and survey case study

This report explores the rise of peer-to-peer lending in China to give SME communities and organisations around the world a better understanding of peer-to-peer lending.

The challenges of assuring integrated reports: views from South Africa

This report focuses on the issue of independent assurance: can and should independent assurance be delivered on in the same way as it is on conventional annual reports and financial statements?

Performance Reporting – an eye on the facts

This global report evaluates how the Enterprise Performance Management capability is providing the CFO with the appropriate people, process and technology to deliver effective Performance Reporting.

Global Economic Conditions Survey Report: Q3, 2015

The 27th report of the quarterly ACCA–IMA survey.

The data revolution

This report draws attention to the radical change in the role of data in relation to the accountancy profession. It touches upon issues of data management, data governance and data lifecycle, and describes key current and future trends for a broad range of data-related activities.

Charities SORP 2015

The new regulations for England and Wales are yet to come into force

Consultations and discussion documents

A number of consultations and discussion documents have been issued

New GAAP

FRS 100, FRS 101 and FRS 102 have been updated

State pension top up

State pension top up is now available

Political parties: ACCA at party conferences

ACCA represented members and students at the 2015 party conferences

Companion guide for not-for-profits to the IFRS for SMEs

ACCA’s guide to preparing reports on the basis of the IFRS for SMEs for not-for-profit entities.

The Global SMP Business Model Survey

The Global SMP Business Model Survey provides a unique insight into how the SMP business model is changing to adapt to a new reality.

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?