2010

Tenets of business law

This report sets out the four key business law principles that ACCA believes underpin a good environment for doing business, and the five mechanisms to put meaning into practice.

Insights into Integrated Reporting: challenges and best practice responses

ACCA has critiqued 41 corporate reports from the Integrated Reporting Business Network and draws together areas for improvement as well as advice for organisations new to integrated reporting.

Global economic conditions survey: Q1, 2017

Our joint global survey with IMA shows that economic confidence is at its highest since 2015, driven mainly by the US where investors are hopeful that a combination of fiscal reform and deregulation will provide a boost to economic growth.

Comments on Annual improvements to IFRS standards 2015-2017 cycle

Comments from ACCA on Annual improvements to IFRS standards 2015 – 2017 cycle: An exposure draft issued by the International Accounting Standards Board.

Exploring the Demand for Agreed-Upon Procedures Engagements

ACCA welcomes the opportunity to comment on the discussion paper issued by the International Auditing and Assurance Standards Board (IAASB) on Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services and the Implications for the IAASB’s International Standards.

Improving the statement of cash flows

ACCA response to the consultation from the Financial Reporting Council on improving cash flow statements.

G20 public trust in tax

This report, published jointly by ACCA, IFAC and CA ANZ, is the first ever in-depth study of people’s views and who they trust on international taxation across all of the G20 Nations.

The Living Wage

ACCA and the Living Wage Foundation have worked together to jointly issue two reports that explore agendas and issues around the world related to global adoption of a Living Wage.

Risks and opportunities of blockchain and distributed ledgers

Watch highlights from the ACCA and EY panel discussion on the risks and opportunities of blockchain and distributed ledger technology (BDLT).

The pitfalls of incorporating a letting business

A look at the issues for landlords around incorporation

Scottish tax rates

The Scottish Finance Bill 2017/18 has been passed by the Scottish Parliament

Benefits reporting

There is no longer an £8,500 remuneration limit

Annual tax on enveloped dwellings (ATED)

HMRC has created a new digital service for the ATED

Dividend allowance

Calculations and impact of the dividend allowance

Interest payable on loans relating to property income from residential properties

This measure will restrict relief for finance costs on residential properties to the basic rate of income tax and will be introduced over four years from 6 April 2017.

Personal savings allowance

From 6 April 2016, basic rate taxpayers can earn up to £1,000 in savings income tax-free. Higher rate taxpayers can earn up to £500.

Landlords' options under Making Tax Digital

Landlords will be able to use the cash basis rather than GAAP

Guide to Budget 2017

ACCA's Guide To... Budget 2017 and Guide To... Tax Rates and Allowances 2017 are now available

Consultation paper on Enhancing Anti-Money Laundering

Consultation paper on Enhancing Anti-Money Laundering Regulation of Designated Non-Financial Businesses and Professions Issued by the Financial Services and the Treasury Bureau, Hong Kong

Enhancing Transparency of Beneficial Ownership of Hong Kong Companies

Consultation Paper on Enhancing Transparency of Beneficial Ownership of Hong Kong Companies Issued by the Financial Services and the Treasury Bureau, Hong Kong

Finance bill inquiry 2017

ACCA's written evidence to the UK's House of Lords Finance bill subcommittee, in response to a call for evidence for the annual inquiry into the UK Finance Bill.

Integration between finance and other functions in china

Changes in economic performance in China have led to an increased focus on strategy and performance management across the State Owned Enterprises (SOEs). This report examines, with input from Finance professionals in China, how aligning performance management to business strategy and effectively partnering with the business can improve performance monitoring.

Integration between finance and other functions in china

Changes in economic performance in China have led to an increased focus on strategy and performance management across the State Owned Enterprises (SOEs). This report examines, with input from Finance professionals in China, how aligning performance management to business strategy and effectively partnering with the business can improve performance monitoring.

Sustainability reporting: the evolving landscape in Pakistan

This report examines the changes in sustainability reporting in Pakistan and in doing so aims to find the key benefits that lead organisations to report on sustainability.

Corporate governance reform green paper response

ACCA's response to the green paper 'Corporate Governance Reform' issued by the Department for Business Energy and Industrial Strategy.

Bringing values to life through communication

ACCA and Black Sun are jointly organising an event to explore how business leaders can embed values in organisations through ongoing communications.

Exploring the Growing Use of Technology in the Audit

ACCA comments on the consultation paper issued by the International Auditing and Assurance Standards Board (IAASB) on Exploring the Growing Use of Technology in the Audit, with a focus on Data Analytics.

Preventive restructuring and second chance for entrepreneurs: what's in it for SMEs?

ACCA, BusinessEurope, and UEAPME together present a conference, organised under the auspices of the Maltese Presidency of the Council of the European Union, to discuss recent EU insolvency proposals and their impact on SMEs.

Finance shared services careers: opportunity or end game?

ACCA surveyed over 260 shared service leaders to gain their insights about what attracts them to a finance role in shared services or in a more encompassing Global Business Services (GBS) model.

ACCA president debate 8 February 2017

ACCA's first President's debate for 2017 was held in Brussels on the topic of 'accounting for natural resources'. Here we present a short video of the event featuring interviews with the main speakers.

Recommendations of the Task Force on Climate-related Financial Disclosures

ACCA’s response to the Financial Stability Board

Supporting Credibility and Trust in Emerging Forms of External Reporting Ten Key Challenges for Assurance Engagements

ACCA comments on the discussion paper issued by the International Auditing and Assurance Standards Board (IAASB) on supporting credibility and trust in emerging forms of external reporting (EER).

Business models of the future: emerging value creation

This report examines six business models assessing their characteristics and the world in which they operate using the 'Full Stack' framework. The report also examines the role professional accountants play in start-ups and larger organisations seeking to learn from new business models.

Global economic conditions survey: Q4, 2016

The world’s largest quarterly survey of finance professionals suggests that global business confidence in Q4 2016 has dropped amid on-going political and economic uncertainty.

ACCA culture-governance tool

Corporate culture encourages behaviours that support or impede the achievement of organisational objectives. The challenge is understanding how to nurture a culture that promotes behaviours consistent with organisational objectives. The ACCA culture-governance tool seeks to support organisations with their culture goals.

Budget Submission 2017/18. Issued by the Financial Secretary Hong Kong

Budget Submission 2017/18. Issued by the Financial Secretary, Hong Kong

Consultation Paper on measures to counter BEPS Hong Kong

Consultation Paper on measures to counter Base Erosion & Profit Shifting Issued by the Financial Services and the Treasury Bureau, Hong Kong

Triennial review of UK and Ireland accounting standards

ACCA has responded to a consultation document issued by the Financial Reporting Council on the approach to changes in IFRS.

Simplification of the Corporation Tax computation

ACCA comments on the proposals issued by the Office of Tax Simplification (OTS) on the Simplification of the Corporation Tax computation.

Third Country Auditor Deregistration Procedures

ACCA has responded to a public consultation issued by the Financial Reporting Council (FRC) on Third Country Auditor Deregistration Procedures.

Charities SORP

ACCA has responded to an invitation, sponsored by the Charity Commission and the Office of the Scottish Charity Regulator, to comment on the Charities SORP

Smarter cities, simpler cities: Accounting for the city of the future - spotlight on India

This report explores what is meant by a 'smart city', smart city adoption globally and the role professional accountants play in the journey a city undertakes to becoming 'smart'.

Enterprise Performance Management: an eye on performance

This report is the culmination of three surveys jointly commissioned by ACCA and KPMG to assess how EPM can support business planning, reporting and analysis.

2017-2019 PIOB Strategy

ACCA response to the Public Interest Oversight Board's invitation to comment on the 2017-2019 PIOB Strategy

Corporate culture and governance event January 2017

ACCA and ecoDA host a panel discussion on aligning corporate governance and culture, January 2017, Brussels

Response to HM Treasury consultation on the transposition of the Fourth Money Laundering Directive

ACCA has responded to the steps the government proposes to take to meet the UK's obligation to transpose the Fourth Money Laundering Directive into national law.

Professional accountants - the future: generation next

The report shares insights on the work preferences and career aspirations of the youngest generation in accounting and finance today.

Proposed Enhancements to The Stock Exchange of Hong Kong Limited

Proposed Enhancements to The Stock Exchange of Hong Kong Limited (Exchange)’s Decision-Making and Governance Structure for Listing Regulation Consultation issued by the Hong Kong Stock Exchange and SFC

China's next 100 global giants 2016 edition

Two years on from the first global giants report, this report identifies the next generation of 100 fastest-emerging Chinese businesses that will be competing globally over the next three to five years.

Indirect taxes - current trends across South Asia and UAE

ACCA and EY look at the evolution of VAT and current trends of indirect taxes across South Asia and UAE in this joint report