2010

Future of audit

The idea of audit as a single, universal service that is the same for all types of entity anywhere in the world, is under unprecedented strain.

Hong Kong's programme for Comprehensive Avoidance of Double Taxation Agreement (CDTA) and Tax Information Exchange Agreement (TIEA)

Hong Kong’s programme for Comprehensive Avoidance of Double Taxation Agreement (CDTA) and Tax Information Exchange Agreement (TIEA). Consultation issued by the Financial Services and the Treasury Bureau, Hong Kong.

Suspicious activity reports

Suspicious activity reports are on the increase

Cybersecurity

Businesses must guard against security breaches

Alignment of taxes

The Office of Tax Simplification has set out seven steps for aligning income tax and national insurance contributions

Employment allowance

The new regulations increase the employment allowance

State pension

The government is providing advice on the new state pension rules

LLPs

The government has responded to the consultation on deregulatory changes for LLPs and qualifying partnerships

Harnessing Potential: The Asia-Pacific Alternative Finance Benchmarking Report

The Asia-Pacific online alternative finance market grew 323% in 2015 to $102.8bn, according to the first comprehensive study of the Asia-Pacific online alternative finance market.

Complete finance professionals in India

This report looks at how Indian businesses are addressing skills gaps in their finance functions

Hiring an intern: ACCA’s best practice guide

Internships play an extremely important role in opening up the accountancy profession as a career path and attracting new talent to the industry.

Proposed revisions to safeguards in the code – Phase 1. IESBA exposure draft (March 2016)

This initial phase of the International Ethics Standards Board for Accountants project aims at enhancing clarity in the code, potentially by removing safeguards contained in it that are now considered inappropriate. ACCA welcomes these proposed changes, asking whether further safeguards could be given to small and medium practices.

The five fundamental ethics principles: time for evaluation? A discussion paper issued by ICAS (March 2016)

ACCA responds to Institute of Chartered Accountants of Scotland proposals

Consultation on guidance on aspects of the ICAEW Code of Ethics (March 2016)

Following ICAEW's code review, ACCA has been consulted to offer guidance on the new code, particularly its focus on ensuring 'public value'

Filling the information black hole: how are fossil fuel companies reporting on the stranded asset risk?

A new survey looks at how fossil fuel companies report on their stranded assets using integrated reporting.

Budget guide

DON'T MISS OUT ON the Budget update

State of the non-profit finance function

This report was developed to provide insight into an important, yet often neglected, aspect of the non-profit sector: the finance function.

Finance Bill 2016: Company Distributions Consultation (Comments from ACCA to HMRC)

ACCA is concerned that changes proposed under Finance Bill 2016 could have undesirable consequences on entrepreneurial companies

Setting high professional standards for public services around the world

This report updates ACCA’s policy positions on a range of themes for public services.

Annual improvements to IFRSs 2014-2016 Cycle (ED/2015/11)

IASB's Exposure Draft Annual Improvements to IFRSs 2014-2016 Cycle covers proposed amendments to IFRS 1, IFRS 12 and IAS 28

Auto-enrolment: small company and LLP exemptions

Changes are due to come into force in April 2016

Charity SORP update

A number of amendments have been made to the regulations

Global Economic Conditions Survey Report: Q4, 2015

The 28th report of the quarterly ACCA–IMA survey: businesses are reporting a fall in income.

CAA/ATOL reporting

New obligations will apply from April 2016

Constant Forward Motion: The evolving phenomenon of cybersecurity regulation and the race to keep up

The report looks at the issue of cybersecurity and how fast changing technology is causing a problem for lawmakers in the race to make effective legislation.

Reporting: clear and concise

The Financial Reporting Council has published a report on developments in corporate reporting

Higher stamp duty land tax - consultation

Details on the consultation and how you can get involved

Pension drawdown

A look at how pension drawdown is taxed

Reasonable excuse - tax returns

You can remove tax return-related penalties if there is a reasonable excuse for not sending the return in on time

Making tax digital

The government's plans continue to cause concern

From Share Value to Shared Value

This report from IMA and ACCA examines the recent shift in focus from share value to the generation of “shared value,” as companies define success in terms of both internal financial returns and external social and economic results.

Farmers' averaging profits

A look at the rules relating to the averaging profits of farmers

IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments

The IFRS Interpretations Committee has published a proposed Interpretation of Standards on uncertainty over income tax treatments and how it affects the accounting for income taxes.

Low Prices, High Expectations - Oil and Gas CFOs in demand

This report takes a closer look at how CFOs are tackling the big investment decisions

ACCA guide to... financing equipment 

Hiring or leasing equipment is one way of making your working capital go further

Leadership fit for the 21st century

This new report examines the trend for mindfulness as the new “must have” for executives to support self-regulation, promote effective decision making and protect themselves from toxic stress.

ACCA response: Implementing audit committee requirements under the revised Statutory Audit Directive – CP34/15

ACCA has commented on the proposals issued by the Prudential Regulation Authority for implementing the requirements of Article 39 of the Statutory Audit Directive

Culture and channelling corporate behaviour

This series of four reports aims to assist boards in preparing to assess their corporate culture and in understanding how it can influence either functional or dysfunctional behaviour.

The rise of peer-to-peer lending in China: An overview and survey case study

This report explores the rise of peer-to-peer lending in China to give SME communities and organisations around the world a better understanding of peer-to-peer lending.

The challenges of assuring integrated reports: views from South Africa

This report focuses on the issue of independent assurance: can and should independent assurance be delivered on in the same way as it is on conventional annual reports and financial statements?

Performance Reporting – an eye on the facts

This global report evaluates how the Enterprise Performance Management capability is providing the CFO with the appropriate people, process and technology to deliver effective Performance Reporting.

Global Economic Conditions Survey Report: Q3, 2015

The 27th report of the quarterly ACCA–IMA survey.

The data revolution

This report draws attention to the radical change in the role of data in relation to the accountancy profession. It touches upon issues of data management, data governance and data lifecycle, and describes key current and future trends for a broad range of data-related activities.

Charities SORP 2015

The new regulations for England and Wales are yet to come into force

Consultations and discussion documents

A number of consultations and discussion documents have been issued

New GAAP

FRS 100, FRS 101 and FRS 102 have been updated

State pension top up

State pension top up is now available

Political parties: ACCA at party conferences

ACCA represented members and students at the 2015 party conferences

Companion guide for not-for-profits to the IFRS for SMEs

ACCA’s guide to preparing reports on the basis of the IFRS for SMEs for not-for-profit entities.

The Global SMP Business Model Survey

The Global SMP Business Model Survey provides a unique insight into how the SMP business model is changing to adapt to a new reality.