2010

ACCA response to HMRC consultation on Making Tax Digital

ACCA has responded to the six HMRC's consultation papers on 'Making Tax Digital' issued in August 2016.

BIS Select committee corporate governance inquiry

ACCA has responded to an invitation to comment issued by the House of Commons Business, Innovation, and Skills (BIS) Select Committee

IASB Definition of a business and accounting for previously held interests

ACCA has responded to an invitation to comment from the International Accounting Standards Board on its draft definition of a business and accounting for previously held interests.

FRC consultation on FRS102 implementation issues

ACCA has responded to an invitation to comment issued by the Financial Reporting Council on FRS102 implementation issues.

ACCA response to FASB agenda consultation

ACCA has responded to an invitation to comment issued by the Financial Accounting Standards Board (FASB).

HMRC consultation on tackling offshore tax evasion - a requirement to correct

ACCA has responded to a consultation by HM Revenue & Customs on tackling offshore tax evasion

Global economic conditions survey report: Q3, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q3 2016, despite a rise in key confidence indicators, conditions in the global economy remain subdued.

Technical factsheet: effective risk management

Risk affects all organisations. It can have far-reaching consequences in terms of economic performance, environmental and safety outcomes, and professional reputation. Managing risk effectively and risk optimisation, therefore, will help enterprises of all sizes and in all business sectors to perform well in an increasingly uncertain environment.

Technical factsheet: alternative forms of finance

This replaces factsheet 186 of the same name, which was updated in 2014. Over the past few years, some traditional forms of finance have become harder for companies, particularly SMEs, to access. This factsheet will consider the most prominent sources of alternative finance, their main features and the amounts that can be obtained.

Strengthening Tax Avoidance Sanctions and Deterrents

ACCA response to HMRC consultation, Strengthening Tax Avoidance Sanctions and Deterrents.

SME development in ASEAN

As the 10 Association of Southeast Asian Nations (ASEAN) member states move towards closer economic integration, this discussion paper highlights the key measures being developed – and what more needs to happen – to help SMEs thrive in this new environment.

Off-payroll working in the public sector: reform of the intermediaries legislation

We consider that the introduction the proposed changes to IR35 will reduce the attractiveness of public sector contracts to all but the largest of service providers. We would strongly urge the Government to reconsider the proposed changes

ACCA response to COSO ERM consultation

ACCA response to a public exposure draft issued by the Committee of Sponsoring Organisations of the Treadway Commission, 'Enterprise Risk Management – Aligning Risk with Strategy and Performance'.

FinTech - transforming finance

This report explores the transformation underway as a result of the continued expansion of FinTech and its ongoing impact across the financial services landscape.

Digital finance function: introduction

Introduction to the series jointly run by ACCA and PwC and exploring the challenges that digital disruption brings to the finance function.

Technical factsheet: FRS 102 – transition issues for small companies

This factsheet addresses the issues for small companies arising from FRS 102

Reporting matters of material significance to a UK charity regulator

We agree that the prompt reporting of materially significant issues should be promoted. It is also important that the regulators clarify whether all qualifications should be automatically reported to the regulator, or whether there are some audit/examination qualifications which may not be judged of material significance to the regulator.

Independent examination of charity accounts: directions and guidance for examiners

Overall we are very supportive of the directions and supporting guidance to set out what is expected of an Independent Examination (IE). We do have some suggestions and improvements, particularly bearing in mind that the document is aimed at both the paid professionally qualified examiners and also the 'lay', sometimes unpaid examiners.

Making tax digital: September 2016 update

Following several months of anticipation, HMRC has produced a suite of six consultations on Making Tax Digital

CMA interim report on the legal services market study

An effective regulatory framework would promote trust in the legal profession, which is fundamental to reducing levels of unmet demand.

Technical factsheet: FRS 102 – transition issues for medium-sized and large companies

FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, is based on the principles found in International Financial Reporting Standards (IFRSs), specifically IFRS for SMEs.

Innovation and ERM: partners in managing the waves of disruption

A joint report with the Institute of Management Accountants (IMA) looking at how enterprise risk management (ERM) and innovation together can provide businesses with the tools to combat waves of disruption.

HM Treasury consultation on delivery of reforms to corporation tax loss relief

HM Treasury consultation on delivery of reforms to corporation tax loss relief

Meeting Users’ Information Needs: The Use and Usefulness of Integrated Reporting

The first study to directly poll the views of the users of financial information on integrated reporting, this research report explores how providers of financial capital perceive and the Framework’s potential for providing decision-useful information.

Factors Affecting Preparers' and Auditors' Judgements about Materiality and Conciseness in Integrated Reporting

This exceptionally ambitious report explores the issues of materiality and conciseness in Integrated Reporting () from the perspectives of corporate report preparers and auditors. It provides timely evidence about emerging practices that will be helpful for the further development of .

HM Gov consultation on tax deductibility of corporate interest expense

ACCA fully recognises the Government's desire to demonstrate the UK's leadership in implementing the G20 and OECD recommendations.

Global Economic Conditions Survey Report: Q2, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q2 2016, declining income remained the biggest concern of businesses.

Technical factsheet: Changes to FRS 102 for small entities (section 1a)

In July 2015 amendments were made to FRS 102 to incorporate the new small entities regime and make other amendments necessary to maintain consistency with company law.

Technical factsheet: pension scheme lifetime allowance protection

Lifetime allowance applies to all pension receipts, whether from a defined contribution or defined benefit scheme, and also where life insurance is paid from a registered scheme

HM Gov consultation - Business rates: delivering more frequent revaluations

ACCA urges the Government to reconsider whether delivering more frequent revaluations would be of benefit in the current economic climate.

Directors’, CFOs’ and auditors’ perceptions of audit quality

This report compares the perceptions of auditors, CFOs and directors on the relative importance of 10 key audit quality attributes identified by prior research.

CFOs and the C-suite: focusing on effective collaboration

This report examines the importance of collaboration in the context of innovation and the current business environment and explores what lies at the heart of successful CFO collaboration.

Financial management and business success – a guide for entrepreneurs

A guide designed to help small businesses understand the importance of financial literacy and to guide them through the basic elements.

All aboard the transparency express

A report providing an overview of the recent changes to audit in Singapore due the adoption of the International Standards on Auditing (ISAs) pertaining to auditor's reports - the 700 series.

Professional accountants - the future: drivers of change and future skills

This global report brings an in-depth insight into the future of the profession - the drivers of change through to 2025

New Support Scheme for Professional Services in Hong Kong

New Support Scheme for Professional Services in Hong Kong. Consultation issued by the Commerce and Economic Development Bureau, Hong Kong

Accounting for innovation: A UK pilot for SMEs

Accounting for Innovation: A pilot study of UK small and medium-sized enterprises and their intangible assets

ACCA response to the IAASB consultation on Enhancing Audit Quality in the Public Interest

ACCA responds to the IAASB public consultation on Audit Quality

Mapping the sustainability reporting landscape

This report analyses the current state of play and proposes terminology, tools and approaches for charting routes through the landscape

Effective whistle-blowing arrangements

The report focuses on the experience of those who develop, operate and oversee speak-up arrangements in global public and private sector organisations.

ACCA response to the FRC's consultation on, Enhancing confidence in audit

ACCA responds to the FRC's consultation on, Enhancing confidence in audit - the Financial Reporting Council’s audit enforcement procedures.

Effective speak-up arrangements for whistle-blowers

Recommendations for developing, operating and overseeing effective speak-up arrangements.

Profitability and cost analysis: an eye on value

This global report by KPMG UK and ACCA evaluates how the enterprise performance management capability within finance functions is providing the business with insightful profitability and cost analysis through appropriate people, processes and technology

Britain's debt

This report examines household financial resilience, and its links with income, credit use and over-indebtedness

Global Economic Conditions survey report: Q1, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q1 2016, businesses are facing a hiring freeze globally

EC public consultation on non-binding guidelines on methodology for reporting non-financial information

The European Commission should clarify the intended scope of auditors' responsibilities in order to avoid widening the expectation gap.

BIS consultation on the UK implementation of the EU non-financial reporting directive

Non-financial information provides crucial context for shareholders to understand companies' development, performance, position and impact.

IESBA consultation on improving the structure of the Code of Ethics for Professional Accountants

ACCA has responded to a consultation by by IESBA on, Improving the structure of the Code of Ethics for Professional Accountants (Phase 1)

Talent equation - First Insights

The new report launches ACCA’s global campaign examining talent management practices in today’s finance function. ‘Talent Equation: First Insights’ reveals the current state of play of finance talent globally.

Tax avoidance

HMRC provides tools to help you spot signs of tax avoidance