Macro Hedging

IASB issues discussion paper on macro-hedging.

A study of the business case for supply chain finance

This report considers the business case for supply chain finance and provides a checklist of costs, risks and complications to be considered.

Lease accounting: an update on the international proposed amendments

This paper describes the development of the IASB/FASB project on lease accounting launched in 2009, its current proposals, and ACCA’s views on these.

Alternative dispute resolution for consumers

Comments from ACCA to the Department for Business Innovation & Skills.

Business and investors: providers and users of natural capital disclosure

Joint report by ACCA, Fauna & Flora International and KPMG calling for robust reporting and commitments to reduce impacts on natural capital.

Standard statement of employment terms and conditions

Standard statement of employment terms and conditions.

Computer use policy

Specimen computer use policy

Divestment from fossil fuel companies

This paper explores the potential issues associated with divestment from fossil fuel companies, and collates the views and opinions expressed by ACCA’s Global Forum for Sustainability.

Net positive natural capital ambitions

This paper explores the concept of ‘net positive’ natural capital ambitions, and collates the views and opinions expressed by ACCA’s Global Forum for Sustainability.

The exchange express

Could stock market regulations prove to be a quicker route to implementing sustainability practices across businesses than action by governments?

ACCA research into e-invoicing adoption

ACCA's research reviews the extent and the drivers of e-invoicing adoption among UK SMEs.

Reporting service performance information

Comments from ACCA to the International Public Sector Accounting Standards Board.

Post-implementation review: IFRS 3 business combinations

Comments from ACCA to the International Accounting Standards Board.

Transformation challenges in finance

This report considers the challenges CFOs face by finance transformation and suggests a number of good practices that organisations can follow in transforming their finance operations.

Financing SMEs in Cyprus: no stone left unturned?

The report presents the findings of an independent study by RTD Talos into ways of improving SMEs’ access to finance in Cyprus, as well as ACCA’s response and policy recommendations.

Improving confidence in the value of audit

The FRC has published a research report into the current perceptions of the value of company audit.

Travel costs – deductible or not?

The Samadian case outlines the key considerations when considering what relief is available for travel and when travel to work is not travel to work.

IFRS for SMEs

On this video Richard Martin and Paul Cooper discuss the changes which are being proposed by the IASB and ACCA’s views on those proposals.

Bribery and what it means for business

In this video, John Burbidge-King, the CEO of the consultancy Interchange, discusses how dedicated risk-management systems can help businesses to protect themselves against bribery risk.

Global policy on taxation of companies, video presentation

ACCA’s policy on the taxation of businesses is outlined in a video presentation by Chas Roy-Chowdhury, ACCA’s head of tax.

Not-for-profits – the Cinderella of the accounting world

The Charity Commission's Nigel Davies argues that not-for-profits deserve to be seen as more than ‘Cinderella’ figures.

Consultation: Service Charge Residential Management Code

RICS service charge code consultation.

HMRC Agent Dedicated Line - Debt Management and Banking

HMRC have asked us to highlight their new dedicated debt management and banking helpline.

Updated employment law factsheets

Eleven updated Employment Law Factsheets are now available, including proforma contracts and policies.

Consultation on Edition 2.0 of CDSB Framework

Comments from ACCA to the Climate Disclosure Standards Board (CDSB).

SDLT/Land and Buildings Transaction Tax - Scotland

HMRC’s guidance has been updated to reflect that from 1 April 2015 SDLT will no longer apply to land transactions in Scotland.

Pension protection

From August those with pension savings on 5 April 2014 valued at over £1.25 million can apply for Individual Protection.

Fees and subscriptions

Which professional fees and subscriptions are allowable for income tax purposes.

VAT Update - May 2014

A round up of the latest VAT updates.

Presentation of financial statements

The IASB has issued for comment ED/2014/1 Disclosure Initiative: Proposed amendments to IAS 1 Presentation of Financial Statements. It is open for comment until 23 July.

IFRS 11 Joint arrangements

The IASB has issued new guidance on how to treat an acquisition of an interest in a joint operation that constitutes a business.

Micro-entities

The FRC has issued an amended version of the FRSSE for use by micro-entities.

About the forums

The global forums have been created to contribute to ACCA’s technical and research work on issues facing business and the accountancy profession.

Tax Credit Award Renewals – Changes

Following the introduction of RTI, HMRC has announced some changes to the procedure for calculating Tax Credit renewal awards for 2014-15.

Worldwide application of IFRS 3, IAS 38 and IAS 36, related disclosures, and determinants of non-compliance

ACCA research report 134, by I. Tsalavoutas, P. André and D. Dionysiou.

Social investment tax relief

Following a consultation last year, Finance Act 2014 introduces a new form of tax relief onto the statute books, called social investment tax relief.

The drivers of audit quality: views from Australian CFOs

This report summarises the findings of an online survey conducted by ACCA and Macquarie University into the views of Australian CFOs about the drivers of audit quality. It forms part of a three-part project investigating perceptions of CFOs, auditors and company director’s.

How effective is your engagement letter in practice?

While the Court of Appeal’s ruling on Mehjoo v Harben Barker has provided re-assurance to the profession, what are the implications for your firm’s engagement letters?

HMRC’s alternative dispute resolution

HMRC's Alternative Dispute Resolution Service has now been made nationwide and permanent and offers a simpler way of resolving tax disputes.

Payday loans - video

This video accompanies ACCA's report 'Payday Lending: Fixing a Broken Market' (ACCA May 2014). The report supports the ongoing work of the Competition Commission and the FCA, but it may also be of interest to consumer groups and, ultimately, to investors.

Payday lending: fixing a broken market

This report analyses online payday lending business models and outlines a proposed framework to be used to determine the level for the cap on the cost of credit.

Small business appeals champions and non-economic regulators

Comments from ACCA to the Department for Business Innovation and Skills (BIS).

Standard letters, model accounts and other information

ACCA’s previously produced a Standard Letters CD. Due to many of the accountant's working practices now moving online, the majority are now obsolete. However, those still relevant are available here.

The future governance of the International Public Sector Accounting Standards Board

Comments from ACCA to the IPSASB Governance Review Group.

Global economic conditions survey report: Q1, 2014

The Global Economic Conditions Survey (GECS), carried out jointly by ACCA and IMA, is the largest regular economic survey of accountants in the world, in terms of both the number of respondents and the range of economic variables it monitors.

Construction industry scheme repayment

Guidance and information is being produced by HMRC to help ease the time and cashflow burden faced by subcontractors. ACCA and other professional bodies have provided input.

Sustainability matters

This paper sets out ACCA’s key polices and statements around a series of six business and sustainability topics.

HMRC powers: pension schemes

HMRC gains new powers relating to pension schemes.

Employment Allowance

HMRC has issued further guidance following Royal Assent of the National Insurance Contributions Act 2014 on how employers may claim the Employment Allowance.

Unpaid Class 2 national insurance contributions

Unpaid Class 2 National Insurance Contributions to be collected from PAYE tax codes from 6 April 2014.