The dawn of the new UK GAAP – requirements and options
The era of the new UK GAAP begins on 1 January 2015 and for many will change again from 1 January 2016. Reporting entities have to choose which of the reporting standards that they are allowed to adopt is best suited to their circumstances.
ACCA response to HKSE consultation Disclosure of Financial Information
Review of Listing Rules on Disclosure of Financial Information with reference to the new Companies Ordinance and Hong Kong Financial Reporting Standards and proposed Minor / Housekeeping Rule Amendments. Consultation issued by the Hong Kong Stock Exchange
Throughout the summer the Agent Online Self Serve (AOSS) project team has been conducting interviews with agents to inform the initial design and development of an alpha prototype. Here’s an update on this work and our progress with the developing Agents Strategy.
Back in the game: global SME performance review 2013/14
This report reviews the performance of SMEs around the world during 2013/14. It is the second ACCA–IMA global SME performance review and compares SME performance with findings from the first review.
HMRC has announced that the settlement opportunity will close for applications on 31 March 2015, with settlements to be finalised and payments made by 31 July 2015.
The new Code has been published and applies to accounting periods beginning on or after 1 October 2014 for all companies with a premium listing of equity shares regardless of whether they are incorporated in the UK or elsewhere.
In August changes took effect around how money brought into the UK or used in the UK under a loan facility secured by foreign income or gains is treated.
Offshore loan schemes used by contractors are under attack by HMRC, following the successful outcome for HMRC in the case of Philip Boyle v HMRC at the First-Tier Tribunal.
HMRC has had a change of policy following the First Tier Tribunal (FTT) decision in Robinson Family Ltd [2012] UKFTT 360 (TC). The changes are three-fold and are discussed here policy change by policy change.
In the main the SRA will continue to require accountants reports to be prepared but will ONLY require Solicitors to submit qualified accountants reports with them.
Africa’s stock exchanges have a vital role to play in helping listed companies get to grips with reporting on environmental, social and governance issues.
Water security must get on the board’s agenda – with accountants playing a critical role as ‘awareness experts’, say Roger Burritt and Katherine Christ.
Enhanced capital allowances increases: green technology
New legislation will extend the list of energy-saving and environmentally beneficial technologies and products that benefit from enhanced capital allowances.
The International Public Sector Accounting Standards Board (IPSASB) have issued for comment a consultation called The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities. They have asked for comments by 31 December.
