2010

Accounting Policy Changes: Proposed amendments to IAS 8

Exposure Draft issued for comment by the International Accounting Standards Board in March 2018.

Public consultation: Fitness check on the EU framework for public reporting by companies

ACCA response to public consultation on European Commission's Fitness check on the EU framework for public reporting by companies, issued by the European Commission in May 2018.

The slow path to the top: the careers of women in finance and accounting

The research traces macro-movements in the career trajectories of men and women in finance and accounting. This includes identifying the dimensions of work that either enable or impede the advancement of their respective careers – finding that men and women follow distinct patterns of ascension within the sector.

Save the date - Collaborative economy and new business models' challenges: from promoting innovation and sustainable entrepreneurship to protecting consumers and workers

ACCA and UEAPME are delighted to invite you to a lively panel discussions to discuss the main features of these new business models, the opportunities but also their limits, and how policymakers can support innovation while also protecting consumers, workers and communities.

Global economic conditions survey: Q2, 2018

The Global Economic Conditions Survey (GECS) is the largest regular economic survey of accountants in the world. There was a slight fall in confidence in Q2, but it still remains high from its Q1 peak. However, the dip reflects mounting fears of a trade war between the US and China, which has weighed heavily on sentiment recently.

Human Rights Metrics: Reaching scale through the Sustainable Finance agenda

The event will focus on key barriers and opportunities in the development of high-quality human rights metrics to guide responsible investment.

Growing globally: How SMPs can unlock international ambitions

This report considers how more small and medium-sized enterprises (SMEs) can be encouraged to participate in international trade and the role of small and medium-sized accounting practices (SMPs) in helping to achieve this. In doing so, it also examines the potential for SMPs to support clients through the wider provision of international advisory services.

Checklist: writing an effective sales letter

There are so many ways to keep in touch with customers or approach new prospects, but a well-written sales letter still has the power to persuade

Checklist: writing a press release

Use this checklist to help you write an effective press release, including how to structure it, what you need to include and what format to use.

Checklist: setting up a pension scheme

All employers are now required to automatically enrol eligible workers into a workplace pension scheme and pay a contribution towards it.

Checklist: securing your IT system

Online criminals are increasingly targeting smaller companies

Checklist: planning your PR

PR activities can help spread the word about your business for much less money than traditional advertising. This checklist explains how to promote your business through the press.

Checklist: introducing an incentive pay scheme

Pay is an important issue for you and your employees. Incentive pay can form a key part of your pay offer if you get your scheme right.

Technical factsheet: prior period errors and adjustments

The purpose of this factsheet is to provide guidance on the accounting and disclosure of prior year adjustments within statutory financial statements

Companies House: suspicious emails

Some practitioners have received emails purporting to be from Companies House

Cyber attacks

Membership of the CiSP will help accountancy firms defend themselves from cyber attacks

Self-assessment filing issues

There are ongoing problems with the SA tax calculator

Business forms: ACCA guides to the options for starting up

Business activities are an essential part of every society. Their success, especially when first starting up, depends on many social and economic variables, but one of the most important things is what legal form the business adopts.

Drivers of change and future skills in Kenya

This report is published by ICPAK and ACCA. It forms part of ACCA's research into the future of accountancy, the drivers of change in the profession and the skills that will be most needed in the future.

Consultative Committee of Accountancy Bodies – Ireland technical guidance

The CCAB-I ensures that the profession speaks with a single voice and makes it easier for regulatory bodies to deal with our issues. A selection of CCAB-I guidance papers can be accessed from this page.

ACCA–CA ANZ Response to IPSASB’s 2019 – 2023 Work Plan

This submission is made jointly by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants under their strategic alliance.

Joint BusinessEurope UEAPME ACCA - EU Company Law 'upgraded' package: making the best of digital solutions and cross-border mobility

BusinessEurope, ACCA (the Association of Chartered Certified Accountants) and UEAPME held a lively discussion on how to make the best of digital solutions and cross-border mobility, with the support of EY, kicking off with presentation of the Company Law package by Commissioner Jourovà.

Trusts legal framework factsheets

ACCA members can request a range of legal framework factsheets

Market demand for professional business and advisory services - Singapore, ASEAN region and China

A key driver of regional growth will come from the rise of e-commerce and the digital economy. Businesses that want to seize the opportunities can move faster and more securely by using not only internal know-how, but independent specialist business and advisory services from consultants and experts outside their organisations.

Review of the corporate intangible fixed assets regime

ACCA comments on a public consultation issued by the HM Treasury and HM Revenue & Customs in May 2018.

Accountants' reports

The SRA has highlighted its expectations of accountants' reports

Accountants' reports

The SRA has highlighted its expectations of accountants' reports

Tenets of good corporate governance

This report sets out key issues for companies to think about when considering their long term business model and strategy. It examines the interrelation between businesses and the context in which they operate, encouraging them to embrace good practice that facilitates long term growth.

Invitation: Social Mobility – how can we increase opportunities through training and education?

To shift mentalities we need everyone to be on board and with this in mind the ACCA, PwC, European Movement International and the European Youth Forum are delighted to invite you to a lively debate hosted by Martina Dlabajova, MEP, on how improving training and education can be critical factors for social mobility.

Privacy and protection: specimen policies

The specimen policies, which cover a wide range of issues, are basic examples that will require tailoring to specific circumstances.

Technical factsheet: Employment status: workers

Determining a person’s employment status has been a contentious legal issue since the middle of the 20th century. Although current cases have tended to focus on employment rights, there is a large body of case law around tax, and the principles applied are not always entirely consistent, which adds to the difficulty.

Technical factsheet: Disciplinary, dismissal and grievance procedures

It is very important for employers to ensure that they follow a good procedure in disciplining and dismissing employees. If a fair procedure is not followed, a dismissal is likely to be unfair, no matter how good the employer’s reason for terminating the employment.

Technical factsheet: Dealing with sickness

Staff sickness may be a considerable burden on a business, leading to additional staffing costs and increasing the workload for other workers. While all employers would want to support members of staff who are unwell, sickness absence must be managed otherwise it can cause problems in the workplace.

Technical factsheet: The contract of employment

Every relationship between an employer and an employee is governed by a contract of employment, which is an agreement setting out their mutual obligations. The contract starts as soon as the employee starts work, and if there are no written terms, the parties’ obligations are implied by looking at how the parties conduct their relationship on a day-to-day basis.

Technical factsheet: Age discrimination

The law in relation to age discrimination is covered by the Equality Act 2010. All employees and workers are covered, as well as those accessing vocational training, including job applicants and people who have left their job (and, for example, have not received a reference).

Technical factsheet: Working time

The Working Time Regulations were introduced in 1998 to give effect to the European Working Time Directive. They are a health and safety measure, primarily intended to ensure that working hours are limited, proper breaks are taken and that workers receive paid holidays. We do not know what impact Brexit will have on these regulations as the government will be free to repeal them if it chooses to do so. It is thought to be unlikely that there will be a wholesale repeal, but there may be some elements that are less popular with government and employers, and which may be subject to change.

Technical factsheet: Unlawful discrimination

The law recognises the right of an individual worker to be treated equally with others regardless of personal characteristics that should be irrelevant in decision-making, such as sex or race. These are known as ‘protected characteristics’. This area of law is about trying to prevent employers making choices that are detrimental to someone at work for reasons that are unlawful.

Technical factsheet: Settlement offers

The settlement offer was introduced by s111A of the Employment Rights Act 1996 to provide a new tool to assist employers to resolve issues at work. The offer and the subsequent discussions between the employer and the employee can result in them concluding a settlement agreement by which the employment is terminated in a mutually acceptable way.

Technical factsheet: Redundancy

Redundancy is a separate and specific reason for an employer to fairly terminate a contract of employment. It is a form of dismissal but the conduct or competence of the employee is irrelevant; the reason for the dismissal is economic and/or organisational reasons which have led to a reduction in the workforce. It is governed by the Employment Rights Act 1996.

Technical factsheet: Managing performance

A well-managed workforce is generally a happier and more productive one. Managing performance is about recognising good performers and motivating them to stay and grow the business. It is also about addressing poor performance and helping people to improve.

Technical factsheet: Family-friendly rights

A number of important rights have been introduced in an effort to address the work/life balance problems faced in modern working families. These rights are only accorded to employees. Most of them depend upon serving a particular period of continuous employment. Employers are free to provide enhancement to these rights if they wish but the outline below is the basic statutory entitlement.

Suspicious activity reports (SARs)

The National Crime Agency (NCA) has issued SARS Regime Good Practice Frequently Asked Questions: Defence Against Money Laundering (DAML)

Generation Next: managing talent in the public sector

The fourth and final in a series of sector-specific Generation Next studies, this report explores the work preferences and career aspirations of the youngest professionals in the public sector, globally.

ACCA guide to... choosing and using accountants and lawyers

You should choose advisers who understand your kind of business and will value you as a client.

ACCA guide to... email policy for your employees

A clear email policy helps prevent timewasting, protects data security and minimises the risk of legal problems.

Technical factsheet: charitable incorporated organisations

Guidance on structure and some of the benefits of being a company, without the additional reporting and legal requirements to which charitable companies are subject

Global economic conditions survey: Q1 2018

The first report in 2018 from our joint global survey with IMA shows that economic confidence rebounded strongly in the first quarter of 2018 and is now at its highest level since the series began.

What is GDPR?

What the Information Commissioner's Office told us when we asked a few questions

Businesses fined £1.7m for breaching company law

The Competition and Markets Authority has highlighted a recent case that resulted in the businesses concerned being fined £1.7m

Taxation of pension benefits

The key points to consider when looking at how inherited pension pots are taxed