FRS 102 amendments

The FRC has issued amendments to FRS 102

ACCA response to IASB exposure draft - Accounting policies and estimates – proposed amendments to IAS8

ACCA response to an exposure draft issued by the International Accounting Standards Board, 'the Accounting policies and estimates – proposed amendments to IAS8'

Recovering the costs of the Office for Professional Body Anti-Money Laundering Supervision

ACCA response to FCA consultation on Recovering the costs of the Office for Professional Body Anti-Money Laundering Supervision (OPBAS): fees proposals.

UK credit and debit card fees abolished

UK member reminder and advice on credit and debit card fees being dropped from 13 January 2018.

Irish charity sector resource

Irish charity sector, fund raising controls, fundraising policies and principles

Costs and benefits to small companies of digital reporting

Brunel University paper examining the costs and benefits to small companies in the UK of statutory digital reporting.

Fair taxation of the digital economy

ACCA response to the European Commission's consultation on Fair taxation of the digital economy.

ACCA consultation response library

A library of ACCA’S consultation responses and policy submissions from 2003 to 2017.

ACCA consultation response library

A library of ACCA’S consultation responses and policy submissions from 2003 to 2017.

ACCA response to UK government Smart Cities inquiry

Examining the potential benefits of a UK Government Strategy on Smart Cities. An inquiry issued by the All Party Parliamentary Group on Smart Cities (APPGSC).

Proposed revisions to the Code pertaining to the offering and accepting of inducements

ACCA response to IESBA consultation on their exposure draft, 'Proposed revisions to the Code pertaining to the offering and accepting of inducements'.

The race for relevance - technology opportunities for the finance function

This report explores the opportunities and challenges that technology presents for the future CFO function in the face of extraordinary digital change impacting businesses. The report shares insights from leading executives across the world on the technologies changing the face of the finance function, and examines how finance can harness the explosion in digital capabilities to help drive long term corporate value.

Generation next: managing talent in SMPs

The second in a series of sector-specific 'Generation Next' studies, this report explores the work preferences and career aspirations of younger professionals in small and medium-sized practices, globally.

Directors responsibilities for financial reporting

This publication has been prepared to assist directors, to understand and fulfil their responsibilities in relation to financial reporting. It has been specifically prepared for members of ACCA and CA ANZ to provide to directors who do not have a financial background to assist them in understanding their responsibilities.

Sustainable Development Goals

This report sets out to demonstrate why the SDGs matter to professional accountants; the role of the private sector in their delivery and how professional accountants can be part of a collaborative group of actors working together to achieve the aims of the 2030 Agenda

IPSAS implementation: current status and challenges

This report examines the progress being made, as well as the current challenges faced, with the implementation of International Public Sector Accounting Standards.

Hedging their bets: The Impact of Brexit on the Financial Services Industry

Summary of event in Brussels on 22nd November to discuss the impact of Brexit on the Financial Services Industry

Consumer credit – how it affects ACCA practitioners

On 1 April 2014 the Financial Conduct Authority (FCA) took responsibility for regulating consumer credit activities. Prior to that, ACCA had a Consumer Credit Group Licence in place for its members in practice but at this date all group licences were withdrawn by the regulator.

Guidance consultation GC17/7 Published by the Financial Conduct Authority on OPAS sourcebook

Office for Professional Body Anti-Money Laundering Supervision: a sourcebook for professional body supervisors. Guidance consultation GC17/7 Published by the Financial Conduct Authority

Global economic conditions survey: Q3 2017

The third report in 2017 from our joint global survey with IMA shows that economic confidence show another slight improvement and the first sustained period of growth since the financial crisis.

Professional scepticism: inside the mind of the auditor

Event Invitation to Professional scepticism: inside the mind of the auditor in Brussels on 17th October

ACCA comments on FRC exposure draft- Guidance on the Strategic Report: Non-financial reporting

Draft amendments to Guidance on the Strategic Report: Non-financial reporting Exposure Draft issued for comment by the Financial Reporting Council in August 2017

Disclosure Initiative — Principles of Disclosure

Joint submission by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants, to a discussion paper issued for public consultation by the International Accounting Standards Board (IASB), Disclosure Initiative—Principles of Disclosure

The economic benefits of the modern silk road: the China-Pakistan Economic Corridor (CPEC)

ACCA and Pakistan-China institute study the opportunities and challenges the China-Pakistan Economic Corridor (CPEC) bring to Pakistan and professional accountants in the country.

Embracing transparency - enhancing value: A first year review of the enhanced auditors report in Singapore

This study examines how auditors have implemented the enhanced auditor reporting in Singapore and how those enhanced auditor's reports (EARs) have influenced the disclosures in our annual reports.

Regulatory performance assessment consultation by LSB

ACCA response to 'Regulatory performance assessment', a public consultation issued by the Legal Services Board (LSB)

The CFOs' guide to technology roadmapping

IMA and ACCA examine the use of industry Technology Roadmapping as a key tool for CFOs evaluating research and development projects.

Financial statements for primary and secondary-level schools

This is a resource page for members’ preparing financial statements for primary and secondary schools in the Republic of Ireland.

Post-implementation Review – IFRS 13 Fair value measurement

ACCA response to the 'Post-implementation Review – IFRS 13 Fair value measurement Request for information', issued by the International Accounting Standards Board in May 2017

ACCA consultation response: Proposed International Education Standard 7

Proposed International Education Standard 7, Continuing Professional Development (Revised) An exposure draft issued for public consultation by the International Accounting Education Standards Board (IAESB)

Generation Next: managing talent in finance shared services

Insights into the work preferences and career aspirations of the youngest generation in finance and accounting shared services organisations.

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.

Technical factsheet: rights of access to accounting records when those records are held by a third party

Documents belonging to clients must be given to clients (or their agents if authorised to do so) promptly on request, or on ceasing to act for the client, except in those cases where members are able to exercise a right of lien.

Far east to wild west: demand and supply in the new gas landscape

A report that summarises key issues facing finance professionals in the gas sector

Anti-money laundering supervisory review: consultation published by HM Treasury

ACCA comments on the Anti-Money supervisory review: consultation published by the HM Treasury.

The New Board Proposal Consultation

The New Board Proposal Consultation issued by the Hong Kong Stock Exchange

Consultation Paper on Review of the Growth Enterprise Market (GEM) HK

Consultation Paper on Review of the Growth Enterprise Market (GEM) and Changes to the GEM and Main Board Listing Rules Issued by the Hong Kong Stock Exchange

Drivers of change for the public sector

On 26 September 2017 ACCA and the Estonian Presidency of the Council of the EU held an event: 'Drivers of change for the public sector: Bringing governments closer to citizens and businesses in a digital age through ethics and trust'. Read the event report and watch the highlights.

50 drivers of change in the public sector

This report forms part of the ACCA Professional accountants – the future series and focuses exclusively on identifying the 50 drivers of change that are expected to have an impact on the public sector and how professional accountants will need to continue to play a pivotal role in the decade ahead.

Ethics and trust in a digital age

This report draws on the views of 10,000 members, students and business leaders globally to examine the challenges raised by new technologies. Through a range of case studies, and drawing on the principles of the International Ethical Standards Board for Accountants (IESBA), the report offers insight and guidance to professional accountants and auditors on issues from cyber-security to crypto-currencies.

Improvements to IFRS 8 Operating segments

ACCA response to the International Accounting Standards Board's (IASB) exposure draft on improvements to IFRS 8 Operating segments.

IESBA consultation joint submission by ACCA and CANZ

A joint submission by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants, responding to IESBA's public consultation on professional scepticism and professional judgement.

IESBA Strategy Survey Questionnaire April 2017

ACCA response to International Ethics Standards Board for Accountants (IESBA) Strategy Survey

Global economic conditions survey: Q2, 2017

The second report in 2017 from our joint global survey with IMA shows that economic confidence remains high overall despite a small dip in Q2.

The belt and road initiative

This report provides an overview of China’s ambitious Belt and Road (B&R) initiative, drawing from various sources internationally as well as from within China.

Building a more sustainable economy in Europe

Event report for 'Building a more sustainable economy in Europe' held on 21 June 2017, Brussels. Hosted by ACCA, AVIVA, Barclays and the International Integrated Reporting Council (IIRC).

Money Laundering Regulations 2017

The government has implemented the European Union’s Fourth Anti Money Laundering Directive, effective from 26 June 2017

Proposed International Standard on Auditing 540 (Revised)

Joint submission by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants, responding to an exposure draft issued for public consultation by the International Auditing and Assurance Standards Board (IAASB) - on Proposed International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures

ACCA response to FRC FRED 67 amendments

ACCA's response to the FRC’s FRED 67 draft amendments to FRS 102.

Emerging from the shadows the shadow economy to 2025

This study provides a comprehensive view of emerging shadow economy (SE) factors and possible evolution of the SE. In addition to the above, this research also considers the role of the accountancy profession around the world as the SE evolves.