ACCA - The global body for professional accountants

GLOBAL EVENTS AND RESOURCES
This page lists CPD events and resources promoted to a global audience.

LOCAL RESOURCES AND EVENTS
For events and resources for students and members in your area, visit your local ACCA website and go to the Members section.

 

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Info Title Type Topic Location Length Date
11/02/2015
Conference
Various
London
Conference Various London 2 days

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11/02/2015 10/11/2014



N/A

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17/12/2014
Ongoing
E-learning
Business law
Online
An introduction to the UK corporate governance guide for listed companies

This course will provide an overview of some of the key developments in corporate governance over the last thirty years in the UK and will outline the key requirements of the new UK Corporate Governance Code issued in 2010.

E-learning Business law Online 1.5 hours

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1/1/2199 04/12/2014
Ongoing
E-learning
Business law
Online
Automatic enrolment: a guide for accountants

This course will explain the background and need for automatic enrolment and how you can comply with the legislation.

E-learning Business law Online 4 hours

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1/1/2199 04/12/2014
Ongoing
E-learning
Business law
Online
Senior Management Responsibilities

This course covers key aspects of senior management responsibilities based on the regulators’ handbooks and public statements made. The material has been aligned with what is generally perceived to be current best practice.

E-learning Business law Online 1 hour

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1/1/2199 04/12/2014
Ongoing
E-learning
Business law
Online
Basel III

This online course is aimed at providing a detailed insight into the changes in capital adequacy rules and reporting requirements being enacted or currently proposed by regulatory authorities.

E-learning Business law Online 1 hour

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1/1/2199 08/12/2014
Ongoing
E-learning
Business law
Online
The Regulatory Split - Life after the FSA

This online course describes how Financial Services regulation is expected to work following the implementation of the regulatory reforms.

E-learning Business law Online 1 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Business law
Online
International Financial Sanctions

The online course will explain what international sanctions are and their impact on the firm, via UK legislation.

E-learning Business law Online 1 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Business law
Online
Market Abuse and Insider Dealing

This online course aims to provide an overview of The Code of Market Conduct, The Price Stabilising Rules and The City Code.

E-learning Business law Online 1 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Business law
Online
MiFID II

This online course will help you get to grips with the key to MiFID, the intentions of the European Commission and the impact of MiFID2.

E-learning Business law Online 1 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Business law
Online
Data protection update

This online course provides a summary of recent enforcement action taken by the Information Commissioner’s Office together with details of two successful appeals against Monetary Penalty Notices. It also summarises the key proposals of the Draft EU Data Protection Regulation and explains how they will affect Data Controllers

E-learning Business law Online 1.5 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Financial management
Online
Hedge funds

This online course reviews the key characteristics of hedge funds including the flexibility of managers in making investments compared with traditional long-only managers.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Introduction to Financial Modelling by Grant Thornton

When done well, financial models are powerful tools that can be used to help organisations make good business decisions. But building robust and relevant financial models is not always easy.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Introduction to Investment Banking -Mergers and Acquisitions

This online course reviews the basic functions of an investment bank and Mergers and Acquisitions (M&A) practitioners within an Investment Banking Division (IBD).

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Sell-side research

This online course will explain what sell side equity research is and how you can differentiate between a buy side and a sell side analyst.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Mixed business skills

This pack by BPP contains a selection of courses that will help you get to grips with the new IFRS as well as provide strategies for managing your time more efficiently and building better business cases.

E-learning Financial management Online 12 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Operational Cost Savings and Efficiencies

This online course will provide a framework to help you analyse your business, consider where to best focus your resources and review how to balance short term cost reductions with longer term business needs.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Structured products

This online course provides a detailed insight into the two main forms of structured product seen in the UK retail investor market: capital-protected and capital-at-risk structures.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Performance measurement for investment managers

This online course examines the methods used to evaluate investment managers’ performance including the calculation of portfolio returns, risks and risk-adjusted return measures.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
Tangible fixed assets and leases

This online course will refresh your knowledge and bring you up-to-date with current treatment of tangible assets and leases under IFRS. It will cover a number of standards that relate to the accounting for tangible assets including property plant and equipment, leasing, investment property and borrowing costs.

E-learning Corporate reporting Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
The future of UK reporting

This online course will update you with the current position for financial reporting within the UK and provide you with the most recent proposals for the structure which has been proposed and is in the process of being implemented.

E-learning Corporate reporting Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
The UK and Ireland GAAP programme

The new UK and Ireland GAAP is biggest change to financial reporting for many years. This new 21 hour programme dedicated to UK and Ireland GAAP gives you everything you need to meet both your annual CPD requirements and most importantly to fully prepare you for the UK and Ireland GAAP transition.

E-learning Corporate reporting Online 21 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
The UK and Ireland GAAP Programme combined with Bloomsbury Professional's Financial Reporting

The UK and Ireland GAAP Programme combined with Bloomsbury Professional’s Financial Reporting for Smaller Companies not only gives you to access to 21 CPD hours on the most important and fundamental change in UK accounting practice for many years but also provides all the online reference information and resources you need to help you make this important transition.

E-learning Corporate reporting Online 21 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
Understanding the New UK and Ireland GAAP

From 1 January 2015, companies who do not already follow International Financial Reporting Standards (IFRS) or Financial Reporting Standard for Smaller Entities (FRSSE), will be required to comply with new FRSs. This online course will help you understand the background and history behind the decision to adopt the new regime.

E-learning Corporate reporting Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Ethics
Online
The challenges of corporate ethics

Ethics is now an essential part of management at international level and has become somewhat a 'buzzword' within the corporate world. But what exactly is ethics? This online course defines corporate ethics and helps you to understand what's at stake in ethically sensitive situations.

E-learning Ethics Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Ethics
Online
Ethical Issues in Professional Relationships

Ethics, integrity and sound professional conduct are essential qualities for chartered accountants. Professional bodies have codes to guide their members – but what impact does this have on the day-to-day decisions that you are faced with? This online course tackles the subject head on.

E-learning Ethics Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
IFRS procedures

This new pack developed by BPP includes a selection of courses designed to help you get to grips with the new IFRS and sets out the procedures that your business will need to follow.

E-learning Corporate reporting Online 5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
Managing your transition to new UK and Ireland GAAP

The new financial reporting regime is an accounting issue, but the transition to the new UK and RoI Generally Accepted Accounting Practice (GAAP) impacts many other areas of the business. This online course explains the best way to set up the project with clearly defined roles, effective documentation, and good communication both internally and externally and with other interested parties.

E-learning Corporate reporting Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Building a Financial Model by Grant Thornton

Every financial model is built on the same foundations: an understanding of its purpose, who it is for, and its scope. This online course explains how to set up the Excel spreadsheet and complete the initial steps of building a financial model, structuring calculations, and looking into costs and revenues, time periods, cash balances and reporting.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Business and finance

This pack from BPP contains a selection of courses covering business and finance topics.

E-learning Financial management Online 6.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Financial Management

This new pack developed by BPP includes a selection of courses designed to help you get to grips with a range of business and finance topics.

E-learning Financial management Online 5.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Financial Management

This new pack developed by BPP includes a selection of courses designed to help you get to grips with a range of business and finance topics.

E-learning Financial management Online 12.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Financial Management

This new pack developed by BPP includes a selection of courses designed to help you get to grips with a range of business and finance topics.

E-learning Financial management Online 24.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Equity derivatives

This online course provides an insight into the two main styles of derivative seen in the UK equity market. The course covers index futures, contracts for difference and exchange traded funds along with call and put options.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Core business skills

This new pack developed by BPP includes a selection of courses designed to help you get to grips with a range of business and finance topics.

E-learning Financial management Online 15.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Business management
Online
Big Data

The world of business is being transformed by a data revolution. We now have access to unprecedented volumes of data. This online course will help develop your understanding of the big data revolution as well as the opportunities and challenges that come with it.

E-learning Business management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Business management
Online
Behavioural finance

This online course provides an introduction to behavioural finance. You will learn the difference between traditional finance and behavioural finance and how behavioural finance impacts on our understanding of key investment concepts and much more.

E-learning Business management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Business law
Online
Consumer law - the new rules you need to know

This online course provides an overview of important recent changes to the area of Consumer Law which will have a significant impact on the relationship between Businesses and Consumers which came into force on 13th June 2014.

E-learning Business law Online 1 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Business law
Online
UCITS V & VI

This online course will provide an outline of the new requirements for depositories of UCITS and will explain how the Remuneration Code will be applied to UCITS managers. It will also look at proposals for future enhancements to UCITS.

E-learning Business law Online 1 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Business law
Online
Understanding contracts - part 2

This online course provides an introduction to some of the key terms that will be found in most commercial contracts and sets out some of the key issues to be borne in mind when reviewing such clauses.

E-learning Business law Online 1.5 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Business law
Online
Directors' duties

This online course takes a detailed look at the statutory directors’ duties under the Companies Act 2006 and gives practical guidance on compliance with them.

E-learning Business law Online 1 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Business law
Online
Understanding contracts - part 1

This online course provides an introduction to some of the key issues concerning contract formation, including discussion of the use of Heads of Terms etc, together with an overview of how contracts are structured and a summary of the types of contract terms.

E-learning Business law Online 1.5 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Business law
Online
Preventing financial crime

This online course will enable you to understand the various types of financial crime and the controls that can be used to limit the opportunities for fraudsters to commit them.

E-learning Business law Online 4 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Business law
Online
Online defamation update

This online course looks at recent developments in this area with emphasis on the impact of the Defamation Act 2013 and in particular the new s5 defence available to Website Operators.

E-learning Business law Online 1 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Corporate reporting
Online
Business and IFRS skills

This new 20 course bundle has been carefully developed by BPP and contains a selection of courses which will be invaluable to the accounting profession: from corporate reporting to writing better business cases.

E-learning Corporate reporting Online 23 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
IFRS procedures

This new pack developed by BPP includes a selection of courses designed to help you get to grips with the new IFRS and sets out the procedures that your business will need to follow.

E-learning Corporate reporting Online 10 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
IFRS and business skills

This new 10 course bundle has been carefully developed by BPP and contains a selection of courses which will be invaluable to the accounting profession: from corporate reporting to winning business cases.

E-learning Corporate reporting Online 11.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
IFRS basics

This new five course pack developed by BPP contains a selection of courses to help you get to grips with some of the new International Financial Reporting Standards.

E-learning Corporate reporting Online 5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
3 for 2 on UK GAAP courses

For a limited period only accountingcpd.net are offering the 3 new UK GAAP courses for the price of 2.

E-learning Corporate reporting Online 12 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
Corporate reporting

This new pack developed by BPP includes a selection of courses designed to help you get to grips with the new IFRS and sets out the procedures that your business will need to follow.

E-learning Corporate reporting Online 12 hours

READ MORE

1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
Corporate reporting and business management

This new 10 course bundle has been carefully developed by BPP and contains a selection of courses that have been designed to improve your technical skills and help you adopt a high standard of professionalism in your career.

E-learning Corporate reporting Online 12 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
Getting to Grips with FRS 102

From 1 January 2015, companies who do not already follow International Financial Reporting Standards (IFRS) or Financial Reporting Standard for Smaller Entities (FRSSE), will be required to comply with new FRSs. This online course looks in detail at FRS 102, its concepts and principles, key definitions and how the terminology is changing.

E-learning Corporate reporting Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Taxation
Online
Property Tax Tips for Accountants

As an asset, property attracts a uniquely complex interaction of taxes. Often there are multiple stakeholders and with a wealth of structuring vehicles ranging from partnerships, corporates, unit trusts all the way through to REITs and PAIFs. This online course gives you everything you need to ensure you are giving the best possible advice to your clients and organisations.

E-learning Taxation Online 4 hours

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1/1/2199 18/12/2014
Ongoing
E-learning
Taxation
Online
Tax Investigation Tips for Accountants

This online course gives you the expert guidance you need in situations where HMRC have already decided to enquire into your client's tax return. It explores the difficult task of co-operating with HMRC while limiting the disruption, anxiety and uncertainty that an enquiry can cause.

E-learning Taxation Online 4 hours

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1/1/2199 18/12/2014
Ongoing
E-learning
Taxation
Online
Property Tax for Accountants

As an asset, property attracts a uniquely complex interaction of taxes. Often there are multiple stakeholders and with a wealth of structuring vehicles ranging from partnerships, corporates, unit trusts all the way through to REITs and PAIFs, it can be daunting determining which structure will work best for you and your clients. Property Tax Tips for Accountants gives you everything you need to ensure you are giving the best possible advice to your clients and organisations.

E-learning Taxation Online 4 hours

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1/1/2199 18/12/2014
Ongoing
E-learning
Taxation
Online
Property Tax Tips for Accountants

As an asset, property attracts a uniquely complex interaction of taxes. This online course provides you with the knowledge you need to ensure you are giving the best possible advice to your clients and organisations.

E-learning Taxation Online 4 hours

READ MORE

1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
The Successful Manager

Starting to manage or lead a team from scratch can be very daunting. This online course provides the vital practical tools and techniques for delegates to manage and develop themselves and their teams to ensure that their departmental and organisational goals are achieved.

E-learning Leadership and management Online 1.5 hours

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
The four stages of team development

As a manager, you'll be managing different teams throughout your career. How successful you are will largely depend on your ability to adapt your management to the way people work as a group. This online course will give you the answers, classifying teams into four stages of development and giving you the opportunity to practise self-diagnosis via a series of practical examples.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Taxation
Online
Partnership Tax Tips for Accountants

The taxation of partnerships has undergone significant changes in recent years to deal with what was seen as abuse of previous structures. This online course takes you through each type of tax, and looks at how they apply to partnerships, gives tips on how to apply them and outlines pitfalls to be avoided

E-learning Taxation Online 4 hours

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Recruitment and Selection

This online course focuses on the recruitment process from the need to recruit arising right through to making the job offer.

E-learning Leadership and management Online 4 hours

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Your First Steps as a Manager: A few Golden Rules

This online course will provide you with the main guidelines to draft an operational action plan when you assume your new function. What are the main errors to avoid? And what are the golden rules to follow?

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Managing Risk in Social Media

Social media is a powerful marketing tool for organisations but it is not without risk. These risks can have a major impact on you, your career and your organisation. This online course will help you analyse and prepare your organisation for the problems that may occur when using social media.

E-learning Leadership and management Online 4 hours

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
How to ask questions that lead to a 'yes' answer

Do you want to learn how you can boost your powers of persuasion using "questions that make people say yes". This online course shows you how to hone your question skills via some concrete examples.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Strategy and you

This online course will show you why strategy is important to finance professionals, and offer tips to help you to think strategically within the organisation.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Taking up the challenge of change

Today, change at whatever level represents both an ongoing challenge and a constant and vital need. Change is a challenge you have no doubt had to face - perhaps you are facing it now. This online course gets to the heart of the matter, and supplies you with a number of effective tools and techniques to help you make a real success of change.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Recognising cultural difference

Worldwide business, transnational acquisitions, international mergers and cross-border communications all go to show that today's business leaders must rise to the challenge of working in an intercultural environment. This online course aims to present the fundamental concepts involved in approaching this challenge, as well as the keys to real understanding and effective communication across cultures.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Taking stock of your role as a manager

You have just assumed the role of manager and are wondering what will change for you and what impact this function will have on your personal and professional life. You are wondering about your role, your mission and the different skills that are required to succeed in your responsibilities. This online course will help you to assess your role as a manager and will provide you with guidelines to handle your new position.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Taxation
Online
Partnership Tax Tips for Accountants

The taxation of partnerships has undergone significant changes in recent years to deal with what was seen as abuse of previous structures. This online course takes you through each type of tax, and looks at how they apply to partnerships, gives tips on how to apply them and outlines pitfalls to be avoided

E-learning Taxation Online 4 hours

READ MORE

1/1/2199 18/12/2014
Ongoing
E-learning
Taxation
Online
Self Assessment Tax Tips for Accountants

Self-assessment returns are the key way in which a taxpayer's financial affairs are communicated to HMRC. So, in order to give your clients the best possible support with their returns it will be important to understand some of the more complicated areas of self-assessment, such as ensuring income and gains are correctly disclosed and all relevant claims made. This online course highlights the common pitfalls and issues you are likely to encounter and gives useful reminders and tips for when completing self assessment returns.

E-learning Taxation Online 4 hours

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Carrying out a diagnosis of your team

This online course will help you to draft a diagnosis of your unit's performances in seven steps according to the four most commonly used performance criteria.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
2 for 1

This limited offer allows you to select ANY two courses that are relevant to your specific learning needs for the price of one.

E-learning Leadership and management Online 8 hours

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
A basic grounding in effective people management

Managing people means helping them to generate performance. This online course provides an overview of the main expectations of your staff members in terms of management and how to adopt the right management practice for each expectation.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Presentation skills

Do you feel daunted at the thought of giving a presentation? Are you confused about how to begin to put a presentation together, let alone deliver it? This online course will help to design and structure a memorable presentation and deliver your presentation with style and confidence.

E-learning Leadership and management Online 1.5 hours

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Negotiation Mastery

Negotiation is at the heart of many professional and business interactions whether with clients, internal or external, suppliers, colleagues or indeed, any stakeholder. This online course will teach you how to negotiate confidently and skilfully with any business stakeholder to achieve the optimum solution at minimum cost.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Adapting your management style to suit your staff's level of autonomy

Managers should not limit themselves to the single style of management they feel most comfortable with. To be efficient they need to learn how to tailor their style to the different people they are managing, particularly according to their degree of independence. This online course begins with a definition of what 'independence' means, and then explains which style is best suited to each level of independence.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Smarter Thinking, Smarter Working

This online course will provide techniques for enhancing your memory and improving your negotiation skills. Suitable for accountants and other managers wanting to know how to use both halves of their brain to get more from it, both logically and strategically.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Delegation for success

Skillful delegation is one of the most important management skills and yet it is notoriously difficult for managers to crack. This online course will help you gain an understanding of when and how to delegate as well as who to delegate to.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
From broad strategy to daily management with the balanced scorecard

The General Management's role is to define a vision, specify the organization's missions, and translate them into operational objectives in the field. This online course will help you to choose a method to clarify the process for defining clear objectives and corresponding responsibilities.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Drawing up the identity card for your unit

You have just assumed your function as a manager and you feel overwhelmed by the mass of information you need to integrate in a very short time with respect to your new activity. This online course will help you gain an understanding oh how you can list and describe the key information that you need to assimilate.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Managing difficult members of staff

Aimed at line managers, this course focuses on the practicalities of dealing with difficult members of staff. This online course discusses the various types of difficulties that a manager may encounter, the motivations of members of staff concerned and how a team may react to the member of staff.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Taking stock of your team

This online course will provide you with some practical advice on how you can successfully meet your new team and how to make them the best allies for your success.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Developing cooperative behaviour

How can you make people work together when they are not really a 'team' in the usual sense of the word? How can you foster cooperative behaviour in a group where there are more conflicting interests than convergent ones? This online course will help you to introduce a style of cooperative management that is well-suited to transverse management scenarios.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Communicating powerfully by email

E-mail plays a central role in any company, but excessive use of emails instead of other means of communication can cause serious problems, both individually and at team level. This online course will help you gain an understanding of the characteristics of email communication as well as the pitfalls to avoid when emailing.

E-learning Leadership and management Online 1 hour

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1/1/2199 17/12/2014
Ongoing
E-learning
Leadership and management
Online
Understanding the process of conflict

This online course will help you to identify the causes and symptoms of conflict and provide strategies for dealing with tension, crisis and conflict in an appropriate way.

E-learning Leadership and management Online 1 hour

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1/1/2199 17/12/2014
Ongoing
E-learning
Leadership and management
Online
Hints for better decision-making

Making rational decisions has its limits. This online course will give you some advice on how to overcome them.

E-learning Leadership and management Online 1 hour

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1/1/2199 17/12/2014
Ongoing
E-learning
Leadership and management
Online
Leading a brainstorming session

Brainstorming is an incredibly efficient technique for problem-solving and finding solutions in groups. It consists of eliciting ideas from participants by freeing them from all constraints and by seeking only to maximise the number of ideas put forward. This online course explains what you need to know using a video demonstration and a number of concrete examples.

E-learning Leadership and management Online 1 hour

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1/1/2199 17/12/2014
Ongoing
E-learning
Leadership and management
Online
Pick and mix special offer

This limited offer allows you to select ANY five courses that are relevant to your specific learning needs PLUS an additional one hour Strategy or Ethics course completely free.

E-learning Leadership and management Online 21 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Leadership and management
Online
What is vision?

At the very cutting edge of leadership and change is vision, encapsulating the capacity to inspire and motivate organisations and individuals to great achievement. This online course will provide you with the key factors making up vision and show you how to effectively use it within your organisations and teams.

E-learning Leadership and management Online 1 hour

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1/1/2199 18/12/2014
Ongoing
Webinar
Corporate reporting
Online
Kaplan's IFRS webinars

We have worked with our partner, Kaplan, to bring to you a new selection of IFRS technical webinars.

Webinar Corporate reporting Online 2 hours

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1/1/2199 19/12/2014
Ongoing
E-learning
Taxation
Online
Transfer pricing

This online course looks at the basics of transfer pricing legislation. It starts with an overview of legislation and in particular the changes introduced in the Finance Act 2004. It then shows how UK transfer pricing legislation is interpreted consistently with the OECD guidelines.

E-learning Taxation Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Corporate reporting
Online
IAS 1 presentation

This online course looks at the IAS 1 presentation. This is a basic standard that contains important questions about the main financial statements required for reporting under international financial reporting standards.

E-learning Corporate reporting Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Communication skills

This Communication learning bundle from BPP and CrossKnowledge will provide you with effective strategies to help you improve your communication skills.

E-learning Leadership and management Online 20 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Business management
Online
Change management

The 10 course Change Management pack will focus on understanding the human dynamics of change and how to act upon it in order to improve business results

E-learning Business management Online 10 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Leadership and vision

This 10 courses Vision and Leadership learning bundle will provide you with the skills and fresh strategies to help motivate and inspire your workforce to enable your organisation to become stronger and more dynamic.

E-learning Leadership and management Online 10 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Business law
Online
Generation hangover

Recent research has found that 77% of employers believe alcohol is the biggest threat to employee well being. A survey by Knowledge Union Health Care showed that 33% of employees admitted to being hungover at work.

E-learning Business law Online 1 hour

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1/1/2199 04/12/2014
Ongoing
E-learning
Business law
Online
Health and safety

This online course looks at the correct way to comply with health and safety regulations and what every member of staff should be aware of from a day-to-day basis.

E-learning Business law Online 4 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Business law
Online
Introduction to Sarbanes Oxley

This onlinecourse gives an overview of Sarbanes Oxley, an Act introduced in 2002 in response to many corporate scandals in the USA.

E-learning Business law Online 1 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Leadership and management
Online
Negotiation skills

This five course Negotiation learning bundle will provide you with the necessary skills in order to negotiate more effectively and ensure you have long-lasting relationships with your partners.

E-learning Leadership and management Online 5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
Brand valuation

This online course will look at the valuation of intangible assets, particularly brands, how financial reporting is evolving to deal with such assets and the challenges that arise.

E-learning Corporate reporting Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Business management
Online
Finance and business management

This pack contains a selection of courses developed by BPP and CrossKnowledge which will be beneficial to the accounting profession. The course will help develop your communication skills, provide techniques for dealing with conflict and improve your corporate reporting skills.

E-learning Business management Online 10 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Financial management
Online
Alternative finance

This online course explores this rapidly expanding market and shares the very latest information on the crowd funding and peer-to-peer finance movement.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Enterprise and entrepreneurship

Enterprise and entrepreneurship is all about creating and exploiting business opportunities. This online course helps you discover the importance of strategic thinking and consider how to develop effective business models, value creation methods and exit strategies.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Financial control in SMEs

This online course encourages accountants to be proactive in the management of their businesses; looking both outwards and forwards and dealing with the inevitable uncertainties that entails.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
IAS 7 statement of cash flows

Unlike many national accounting rules, IAS 7 requires all entities to present a cash flow statement as an integral part of the financial statements. This course will take you through the contents of IAS 7 to help enable you to present cash flow statements.

E-learning Corporate reporting Online 1.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Introduction to investment banking

This online course reviews the basic structure of an investment bank. It focuses on the basic activities of the different functional areas including sales and trading, corporate finance, compliance etc.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Advanced negotiations for accountants

The ability to negotiate effectively in any situation is a skill that can be learnt like any other. This online course covers the process of negotiation and will give more experienced negotiators the opportunity to refresh their skills.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Financial management
Online
Reverse supply chain management

The reverse supply chain has become a vital part of the financial supply chain as it has become a source of profitable income. This online course will help you get to grips with the various types off reverse supply chains.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Coaching skills for accountants

This online course allows you to learn the latest theories on motivational techniques at work, as well as various ways of giving effective feedback, using examples specific to the accounting and finance industry.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Corporate reporting
Online
IAS 8 accounting policies, changes in accounting estimates and errors

The online course looks at IAS 8 accounting policies and changes in accounting. This standard can be seen as an extension of IAS 1 and the presentation will cover topic areas such as the selection of accounting policies, changes in accounting policies, changes in accounting estimates and correction of error.

E-learning Corporate reporting Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
IAS 38 intangible assets

This online course looks at IAS 38 - intangible assets. It defines what intangible assets are and how to set up the accounting treatment for these intangible assets.

E-learning Corporate reporting Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Effective business writing skills

This online course will help you to write punchy business reports and proposals. As well as helping you sell your business, this programme will help you to write clear advice letters and memos.

E-learning Leadership and management Online 1 hour

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1/1/2199 17/12/2014
Ongoing
E-learning
Business management
Online
Business performance management

Whether you operate from outside a business as a trusted advisor, or from inside as a member of the finance team, you can play a role in ensuring the managers of your business achieve proper control of their processes. This business performance management course provides the tools you need to help your clients and colleagues succeed.

E-learning Business management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Grammar and effective writing for accountants

Grammar and effective writing for accountants helps you to discover the underlying rules and conventions of writing. The online course allows you to consider the impact of your writing decisions and to develop your own writing and editing skills.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Business management
Online
Building powerful value propositions

This online course will help you to communicate more effectively with your clients so that you can help them meet their needs, address any key issues that they face and win more business cases.

E-learning Business management Online 1.5 hours

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1/1/2199 10/12/2014
Ongoing
E-learning
Leadership and management
Online
International and remote working

Discover the challenges and rewards of working at a distance and explore some practical tools and techniques to improve your performance. This course will help you explore the benefits of remote working with practical tools and techniques to improve your own and your colleagues’ performance.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Leadership and management
Online
Leadership skills for accountants

Leadership is a key skill that every manager needs to master. This online course will help develop your leadership skills.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Leadership and management
Online
Managing change and transformation

Change is a fact of organisational life, an unavoidable "norm" everyone has to deal with. This online course will help you understand why change matters and how you can positively impact the future of your own organisation.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Leadership and management
Online
Managing from within the team

In any organisation, it is vitally important to be able to complete your own work, whilst managing a team effectively. This online course helps managers balance these two roles, by managing their team’s workload and delegating well.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Corporate reporting
Online
IFRS fundamentals – 47 online IFRS modules

IFRS Fundamentals, is an e-learning platform designed to help members refresh their understanding of IFRS. After the successful trial of the IFRS modules that we introduced last year, members now have access to over 40 IFRS e-learning courses.

E-learning Corporate reporting Online 365 days

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1/1/2199 16/12/2014
Ongoing
E-learning
Business management
Online
Corporate social responsibility

Corporate social responsibility looks at the wider responsibilities of businesses to society at large. This online course allows you to learn about the increasing amount of regulation and guidance and outlines the vital role that the finance function can play.

E-learning Business management Online 4 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Leadership and management
Online
Managing high performing teams for accountants

The most effective teams are not made up of people who are simply told what to do, they are a team of individuals that know how to work together and handle the tasks that arise in the best way possible. This online course will help you to gain an understanding of your role within the team and the needs of your team.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Corporate reporting
Online
IFRS 8 operating segments

This online course looks at the IFRS 8. This standard replaces IAS14, segmental reporting and applies to reporting periods commencing on or after the first of January 2009.

E-learning Corporate reporting Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Business strategy
Online
Implementing strategy

This online course will explain the importance of continuous communication between senior management and the work force in making strategy work. You will learn how to create a culture of responsibility and accountability from the outset of the strategy development process.

E-learning Business strategy Online 1 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Leadership and management
Online
Managing professionals for results

This online course will help you hone your leadership skills to enable you to point your team in the best direction and to improve your ability to coach.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Corporate reporting
Online
IFRS 1 first time adoption of IFRS

This online course looks at IFRS 1, first-time adoption of International Financial Reporting Standards. This unique standard is generally required once in an entity’s life, when it makes the transition from some national accounting system to IFRS.

E-learning Corporate reporting Online 1.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Managing workload

Managing workload allows you to develop techniques to meet deadlines by increasing productivity in different areas of your role. This online course has a section on how to hold effective meetings, as well as information on prioritising tasks, coping with colleague’s expectations and tips on how to stop wasting time in certain areas.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Leadership and management
Online
Negotiation skills: the principles

As a professional in the accounting and finance field, being an effective negotiator is an important skill to have when dealing with both colleagues and clients. This online course will teach you some important techniques and strategies for dealing with negotiation in finance.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Leadership and management
Online
Networking skills for accountants

This five course Negotiation learning bundle will provide you with the necessary skills in order to negotiate more effectively and ensure you have long-lasting relationships with your partners.

E-learning Leadership and management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Financial management in turbulent times

Many of the techniques that underpin financial management were developed in conditions of stability. Yet the last ten years have been marked by increasing and unprecedented turbulence. This online course focuses on the dynamics of financial management in today’s volatile business environment.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
IFRS — share-based payments

This online module will cover accounting for share-based payments under IFRS in accounting, with information on UK GAAP, deferred tax and settlement alternatives.

E-learning Corporate reporting Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Inventory chain management

This online course questions whether any organisation needs stock at all and delivers some of the solutions to holding stock, whilst recognising some pitfalls of such a policy.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
Managing your transition to IFRS

Since 2005 all EU listed companies have been reporting under IFRS (International Financial Reporting Standards) in their group accounts. The UK’s Accounting Standards Board is proposing that in the next few years some UK companies and other reporting entities will be required to, or have the option to, move to a more IFRS-based financial reporting framework. This online course will help you understand the process.

E-learning Corporate reporting Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Investment appraisal — basics

This online course aims to give you an understanding of a variety of investment appraisal techniques. In particular, the focus is on discounted cash flow techniques, namely net present value (NPV).

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Investment appraisal — using sensitivity to assess risk

This online course aims to give you an understanding of a variety of investment appraisal techniques. In particular, the focus is on discounted cash flow techniques, namely net present value (NPV).

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
New and revised standards applicable in 2011 and beyond

IFRS are changing as the project to converge with US generally accepted principles begins to gather pace, and many significant new and revised standards are in the pipeline. This online course looks at these changes and provides an overview of the updated standards.

E-learning Corporate reporting Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Business management
Online
Writing a business plan

This online course helps you to create a well-constructed business plan that enables decision makers to better understand the potential project, helps the owner of the business plan to fully think through the project and can then also be used as a benchmarker to track the success of the project.

E-learning Business management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Business management
Online
Emerging accounting issues

Economic instability, corporate collapses, fraud, investor uncertainty, transparency and sustainability are driving a number of accounting issues that call into question the value and appropriateness of traditional accounting thinking and structures. This online course is designed to help us gain an understanding of these major issues that are changing the way accountants think and deliver.

E-learning Business management Online 1.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Profit vs. cash

The key reason for business failure is running out of cash; if a business no longer has cash, it doesn’t matter what else is going on, the business can’t and won’t survive. This online course will introduce you to the significance, meaning and differences between profit and cash flow and provide you with an insight into how to understand both.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Winning business cases

This course takes a generic approach to business case formulation that can be applied in any organisation.

E-learning Leadership and management Online 1.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Assertiveness

Becoming more assertive can be beneficial to everyone and can make you feel more confident, enhance your self-esteem, increase your ability to deal with difficult people and stressful situations, as well as making you happier, healthier and more professional. This online course will help you understand what assertiveness means and how it differs from passive, aggressive and manipulative behaviour.

E-learning Leadership and management Online 1 hour

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1/1/2199 17/12/2014
Ongoing
E-learning
Ethics
Online
Becoming an expert witness

An expert witness is someone with specialised training and experience who is allowed to testify in court to help the judge and jury understand difficult technical subjects. This online course will explain what is expected from an expert witness and how to prepare and give evidence in court.

E-learning Ethics Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Dealing with change

Changes in the workplace can be difficult and stressful and it can cause us a lot of anxiety. However change can often be a positive thing - it can provide us with opportunities for personal growth and development and can also have a positive impact on the success of an organisation. This online course will help you to understand the realities of change.

E-learning Leadership and management Online 1 hour

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1/1/2199 17/12/2014
Ongoing
E-learning
Ethics
Online
Ethical issues for accountants

Ethics, integrity and sound professional conduct are essential qualities for chartered accountants. Professional bodies have codes to guide their members – but what impact does this have on the day-to-day decisions that you are faced with? This online course for accountants will develop your understanding of ethical issues in accountancy by exploring 28 true-to-life studies.

E-learning Ethics Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Feedback that works

Giving feedback can be a very powerful tool for developing your individual staff members and improving your team’s performance. However, it is not always easy to do and we have probably all had experiences where it has not gone well.The good news is that this is a skill and it is possible to develop strategies for giving even the most difficult feedback whilst still motivating and inspiring your staff.

E-learning Leadership and management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Ethics
Online
Professionalism and ethics for accountants

This online course will help you to discover the challenges and rewards of behaving ethically in the workplace.

E-learning Ethics Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Time management for professionals

We seem to be getting busier and busier and have more work to do but less time. This online course will demonstrate how to work more effectively and efficiently so that we can achieve more in less time.

E-learning Leadership and management Online 1 hour

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1/1/2199 17/12/2014
Ongoing
E-learning
Corporate reporting
Online
An introduction to FRS 102

This online course covers the key differences between FRS 102 and current UK GAAP

E-learning Corporate reporting Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Raising business finance

For many companies, the issue about raising business finance for starting up, development and expansion can be crucial for the success of the business. This online course will help you understand raising finance for business in both small and large companies, and will give you an appreciation of which types of finance may suit a business in different circumstances at different times.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
An introduction to the city and financial markets

This online course describes the key functions of the different financial markets in the City of London and how various products are used in these markets to hedge risk.

E-learning Financial management Online 1.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Selling a business

This online course provides up-to-date and detailed information on what is involved in buying a business. It is presented in an accessible way that will enable you to apply your knowledge so that the sale of a business can be completed smoothly and successfully.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Business management
Online
Innovation

Innovation is all about generating and implementing new ideas, breaking the mould to deliver business success. This online course shows you why innovation is important, how to create and select great ideas and how to realise them in you own organisation.

E-learning Business management Online 4 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Financial management
Online
Supply chain management

The reverse supply chain has become a vital part of the financial supply chain as it has become a source of profitable income. This online course will help you appreciate the various types of reverse supply chain initiatives.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Strategic management of trade working capital debtor demand chain

This online course will provide you with an understanding of the demand debtor side of working capital. We will also look at why the new format is fit for purpose, and the new and challenging cash environment that many organisations are now facing.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Working capital management

This online course will help you understand raising finance for business in both small and large companies, and will give you an appreciation of which types of finance may suit a business in different circumstances at different times.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Buying a business

This online course will guides you through each step in buying a business – from the initial decision to acquire a business, through preliminary negotiations and due diligence up to and including the final integration.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Demand chain debtors

Organisations of every type and size generate some form of revenue stream. However, in today’s credit stricken, cash strapped economy it is vital for management to appreciate how revenue streams could become severed, restricted or terminated resulting in cash flow issues and liquidity gaps. This online course will help you get to grips with the order to cash cycle and provide you with some actions for reducing income 'slippage'.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Business management
Online
Outsourcing

Outsourcing can mean many things but the simplest explanation is that outsourcing is asking another company to do a job or perform a service that your company could do, but for some reason, chooses not to do. This online course focuses on the benefits and problems of outsourcing and helps you decide if it is appropriate for you.

E-learning Business management Online 4 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Financial management
Online
Due diligence in mergers and acquisitions

This online course will help you to quickly get to grips with the complex area of due diligence in mergers and acquisitions, teaching you what to look out for and what to avoid.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Business management
Online
Pricing urban legends

Pricing is one of the most difficult decisions that a manager can make. This online course will explain the core elements of theory that you need to understand pricing strategies.

E-learning Business management Online 1.5 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Business management
Online
Reducing your impact on climate change

This online course looks at the issues associated with climate change, mitigation, adaptation and how to report your performance on reducing your impact on climate change.

E-learning Business management Online 1 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Practice management
Online
Practice management: practice models and networks

This online course looks at the various accounting models available for your firm, including sole practitioner, partnership and corporate structures. You will learn about the major approaches to profit-sharing and decision-making within a firm and much more.

E-learning Practice management Online 4 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Business strategy
Online
The accountant as a strategic influencer — part one: role of a business partner

This online course explains what that role of a business partner looks like and briefly considers how the finance professional might get more involved in ensuring the strategy of an organisation gets implemented

E-learning Business strategy Online 1.5 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Practice management
Online
Practice management: succession planning

A succession plan allows for the orderly exit of the practitioner, meaning it’s not left to chance. This online course will teach you how you can develop a successful plan as well as value your accountancy firm.

E-learning Practice management Online 4 hours

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1/1/2199 10/12/2014
Ongoing
E-learning
Business strategy
Online
The accountant as a strategic influencer — part two: becoming a business partner

This online course will provide some useful tools that the finance professional can employ which will help them build rapport with their counterparts within the business world, and in doing so fulfil the ever-challenging role of finance business partner.

E-learning Business strategy Online 1.5 hours

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1/1/2199 15/12/2014
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E-learning
Practice management
Online
Practice management: building and growing your firm

This online course will provide guidance on how you can develop your business growth strategy, cope with increased regulation and competition as well as how to enhance the culture of your firm.

E-learning Practice management Online 4 hours

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1/1/2199 10/12/2014
Ongoing
E-learning
Business strategy
Online
Thinking strategically for accountants

This online course has been designed for finance professionals who want to develop their strategic thinking skills. You will learn how to deal with uncertainty, question the status quo and much more.

E-learning Business strategy Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Practice management
Online
Practice management: planning for your firm

In order for an accounting firm to be successful, it is important to have a clear strategy: the path that the partners and employees wish to travel in order to achieve their goals. This online course will help you to develop an effective strategy for your firm.

E-learning Practice management Online 4 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Taxation
Online
Basics of capital acquisitions tax (CAT)

This online course provides an introduction to Capital Acquisitions Tax - from the basics of what the tax is, when it applies and how it is calculated to the more complex rules for shares in private companies, gifts and inheritance with contingency attached, dwellings and business assets exemptions and guidelines for what happens with discretionary trusts.

E-learning Taxation Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Problem solving for accountants

This online course looks at how to identify and analyse a problem, to successfully establish the root cause and then use a variety of problem solving techniques to develop, assess and implement solutions.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Taxation
Online
Basics of capital gains tax (CGT)

The course contains an overview on Capital Gains Tax, who is liable for CGT and how CGT is calculated.

E-learning Taxation Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Financial management
Online
Working capital optimisation and cash flow management

This online course looks at how working capital optimisation and cash flow management works through supply and reverse supply chains, inventory, and demand chain transformation.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Working in accounting and finance teams

Teamwork is a key-skill needed for those working in accounting. This online course will help you gain an understanding of how effective teams work and how to establish a team.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Governance, risk and control
Online
Corporate governance

The notorious case of Enron focused the world’s attention on the corporate structure and management of business. This online course blends theoretical underpinnings with practical advice on creating efficient and effective management structures that minimise risk.

E-learning Governance, risk and control Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Governance, risk and control
Online
Ethical compliance

Ethical compliance is not a process that can be imposed on an organisation, nor should overt compliance be used as a fig leaf to cover dysfunctional acts. Instead, ethical compliance should be incorporated into the culture of an organisation. Senior management must set the tone and lead by example.

E-learning Governance, risk and control Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Activity-based costing made easy

Activity based costing (ABC) is based on simple, common sense concepts and practical methods. It seeks to drive much greater cost understanding across all of an organisation’s operations, which enables management to take smarter decisions. This online course gets back to the basics of ABC principles and demonstrates how it can be practically adopted.

E-learning Financial management Online 1.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Finance: the basics

This online course is ideal for finance professionals who are looking for an introduction for junior or non-finance colleagues. It covers documents such as the profit statement, the balance sheet and cash flow analysis, and how they are linked.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Governance, risk and control
Online
Enterprise risk management

Risk management has been talked about for many years but it has a history of inconsistent and misunderstood definitions. This has led to the development of new frameworks to allow all types of organisation to understand and better manage their risk environments.

E-learning Governance, risk and control Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Key performance indicators

This online course looks at a practical approach to using KPIs to convey results. If the right KPIs are used, it is an all-out win for frontline staff, management and owners.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Governance, risk and control
Online
Introduction to UK corporate governance guide for listed companies

Good corporate governance is essential to the effective operation of a free market, which enables wealth creation and freedom from poverty. This module will explain more about the UK’s approach to corporate governance and in particular give you an insight to the 2010 published guidance, now rebranded UK corporate governance code.

E-learning Governance, risk and control Online 1.5 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Governance, risk and control
Online
Risk management

It is difficult, these days, to pick up a newspaper or magazine and not find stories involving serious problems which have suddenly struck particular enterprises. This online course explains how the concept of risk management and related infrastructure developed and the impact risk has on traditional control systems.

E-learning Governance, risk and control Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Financial management
Online
Making budgeting work in the real world

This online course explains the barriers to effective budgeting, enabling you to create and plan budgets more effectively.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Anti-money laundering
Online
Anti-money laundering

This online course will introduce you to the concept of money laundering and how it works. You will learn about money laundering schemes and understand the principles and the methods used.

E-learning Anti-money laundering Online 4 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Financial management
Online
Market analysis for accountants

This online course will teach how to create a robust framework for analysing markets with a mixture of business strategy, marketing analysis and market research.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Bribery and corruption
Online
Bribery Act 2010

This online course outlines the essential elements of the Bribery Act which will be of assistance to firms and individuals and to their legal and compliance advisors.

E-learning Bribery and corruption Online 1 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Business law
Online
Data protection

This course will help you to understand issues such as choice, consent, transparency, security and legislation when it comes to data protection.

E-learning Business law Online 4 hours

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1/1/2199 08/12/2014
Ongoing
E-learning
Financial management
Online
Operational excellence in cost reduction

Reducing costs is often problematic because it’s not clear exactly what is being done, or what value it contributes to the organisation, in the areas where you seek savings. This online course examines six ways of overcoming these problems

E-learning Financial management Online 1.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Business law
Online
Employment law for accountants

This online course provides practical and current advice on the key areas that you will come across in the day-to-day management of your staff.

E-learning Business law Online 4 hours

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1/1/2199 08/12/2014
Ongoing
E-learning
Leadership and management
Online
Project management for accountants

This online course will give you the skills and techniques needed to handle a project successfully, whilst ensuring deadlines are kept and objectives are met.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Taxation
Online
Taxation update: personal tax

This online course look at the recent changes in personal tax. You will get to grips with the latest developments in personal income tax, pensions, capital gains tax, inheritance tax and tax management.

E-learning Taxation Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Taxation
Online
Taxation update: business tax

This online course will look at the key changes in business tax. You will look at the latest developments in corporation tax, stamp duty land tax, VAT and tax management.

E-learning Taxation Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Taxation
Online
P11D

This online course covers the completion of the employer’s return of expenses and benefits under the pay as you earn system (P11D form). It starts by highlighting the importance of ensuring the P11D form is free of errors and the deadlines are met. It then looks in detail at the rules which apply to the various items which have to be reported on the P11D form.

E-learning Taxation Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Taxation
Online
International VAT

This online course deals with international aspects of VAT. It begins by showing how UK VAT law and the VAT laws of other EU countries are governed by European law.

E-learning Taxation Online 1 hour

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1/1/2199 18/12/2014
Ongoing
E-learning
Leadership and management
Online
Recruitment and selection

This online course focuses on the recruitment process from the need to recruit arising right through to making the job offer. It is equally well suited to the recruitment of accounting and finance professionals and non-technical staff.

E-learning Leadership and management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Business strategy
Online
Accounting input to strategic plan

Accountants today are increasingly evolving from the stereotypical view of being simply 'grey people in grey suits'. This online course will demonstrate how you can take a more active role in business plans and make them an invaluable part of the strategy development process of your organisation.

E-learning Business strategy Online 1 hour

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1/1/2199 10/12/2014
Ongoing
E-learning
Business strategy
Online
Analysing strategic success

After developing and implementing an effective business strategy it is important to assess whether the key elements of your strategy were successful. This online course focuses on some benchmarks and definitions that should help you fashion an appropriate and cost effective set of measures to measure your success.

E-learning Business strategy Online 1 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Taxation
Online
VAT and small business

This module deals with the aspects of VAT which are particularly relevant to small and medium sized businesses. It begins by looking at registration in the context of small business and whether such registration can be avoided by business splitting. It also explores the advantages of the flat rate scheme for small business, how retail schemes are dealt with and finally the procedures for correcting errors.

E-learning Taxation Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Shareholder value

Over the past 40 years there has been a progressive and huge divergence between company balance sheet value and value expressed by shareholders represented by share price and market capitalisation. This online course looks at the real driving forces behind share values in today’s world.

E-learning Financial management Online 1.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
Strategic financial management

This online course brings together financial management and strategic management. It will help you access the financial criteria for all management decision making and focuses on two key ingredients: cash flow and net present value.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Financial management
Online
The road to continuous improvement

The road to continuous improvement is never straightforward. This online course looks in detail at the problems and roadblocks you are likely to encounter along the way and give you ideas on how they can be overcome

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Communicating complex ideas

Communicating information about finance and accountancy issues to general audiences has its own unique set of challenges. This online course will demonstrate how you can analyse the needs of your audience and how to demonstrate the appropriate form of delivery.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Leadership and management
Online
Social media for accountants

This online course considers how social media can help you achieve your own professional goals and explores some of the most common social media platforms. You will see how social media accounting practices have worked for other brands, as well as developing your own social media brand.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Business management
Online
Building better business cases

In today’s economic climate, more than ever, we must ensure that any investments of significance in our businesses that we undertake produce returns that protect our cash, satisfy investors or shareholders expectations and justify the risks taken. This online course looks at what constitutes a good business case, how we may effectively model it and considers the quantification of risk.

E-learning Business management Online 1.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Business management
Online
Constructive SWOT

Using the constructive SWOT analysis will help you examine, in real depth and with unprecedented rigour, how to build a solid and robust business strategy at corporate, division, SBU or even at team level.This online course will introduce you to the constructive SWOT, and how you can use it effectively.

E-learning Business management Online 1.5 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Business management
Online
The Open University of Hong Kong — Business Administration

The Open University of Hong Kong (OUHK) is a financially independent university set up in 1989 by the Hong Kong government. As a self-financing public institution under the aegis of the HKSAR Government’s Education Bureau, the university’s degrees and other qualifications are equal to those awarded by all other Hong Kong Government-established universities.

E-learning Business management Online 20 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Business law
Online
The Open University of Hong Kong — Law

The Open University of Hong Kong (OUHK) is a financially independent university set up in 1989 by the Hong Kong government. As a self-financing public institution under the aegis of the HKSAR Government’s Education Bureau, the university’s degrees and other qualifications are equal to those awarded by all other Hong Kong Government-established universities.

E-learning Business law Online 20 hours

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1/1/2199 03/02/2014
Ongoing
E-learning
Business law
Online
The Open University of Hong Kong

The Open University of Hong Kong (OUHK) is a financially independent university set up in 1989 by the Hong Kong government. As a self-financing public institution under the aegis of the HKSAR Government’s Education Bureau, the university’s degrees and other qualifications are equal to those awarded by all other Hong Kong Government-established universities.

E-learning Business law Online 20 hours

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1/1/2199 03/02/2014
Ongoing
E-learning
Financial management
Online
The Open University of Hong Kong — Professional Accounting

The Open University of Hong Kong (OUHK) is a financially independent university set up in 1989 by the Hong Kong government. As a self-financing public institution under the aegis of the HKSAR Government’s Education Bureau, the university’s degrees and other qualifications are equal to those awarded by all other Hong Kong Government-established universities.

E-learning Financial management Online 20 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Business management
Online
The Open University

ACCA have negotiated a special course fee with the OU which allows you to study their short web-based CPD courses with a 10% discount off the published course fee.

E-learning Business management Online 50 hours

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1/1/2199 06/01/2014
Ongoing
E-learning
Financial management
Online
Managerial mega-trends and financial control

This online course takes you through the predominant changes in the business environment and how they have impacted management practice.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Conducting performance appraisals

For the busy accounting and finance professional, managing the performance of the people they manage is key to achieving objectives. This course shows how investing time in conducting effective appraisals creates a motivated team and saves you time in the long term.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Leadership and management
Online
Developing your professional career

Are you managing your professional career? Most professionals ensure that they update their professional knowledge, but are you gathering the right experience and developing in the direction you want. This course will enable you to take responsibility for your career and make you think through what makes you marketable right now and how you could develop your future career path.

E-learning Leadership and management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Practice management
Online
Promoting your professional practice

The online course looks at why marketing matters, why potential clients should choose you, the priorities for success, successful direct marketing and finally, developing the brief.

E-learning Practice management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Business management
Online
Intellectual property and new ideas

We all have ideas, but very few of us ever do anything with them. This online course looks at how to develop and protect your ideas so you can get real value from them.

E-learning Business management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Business management
Online
Activity based management

Activity Based Management (ABM) provides the information you require for making the key decisions that boost business performance. This online course will help you to put these challenging ideas into practice in your own or your clients’ organisations.

E-learning Business management Online 4 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Financial management
Online
Dynamic budgetary control

This online course will help you ensure that opportunities for enhancing the long-term value of your business are considered properly and not evaluated on their short-term impact.

E-learning Financial management Online 4 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Business management
Online
Balance scorecard

This online course will help you to gain an understanding of what a Balanced Scorecard is and help you to adopt a clear vision and strategy for your organisation.

E-learning Business management Online 1.5 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Financial management
Online
Lean finance

There is a growing trend in firms to adopt the use of lean tools to streamline and enhance productivity and effectiveness of organisations. This online course will help you develop techniques for enhancing productivity and effectiveness in your workplace.

E-learning Financial management Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
An introduction to project management

More and more accountants are being asked to contribute within a project environment. This course provides a basic outline of the project management role, how to structure a project, the project governance structure and highlights some of the tools available to help manage the process.

E-learning Leadership and management Online 2 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Financial management
Online
Budgeting for beginners

Successful businesses invest time to create and manage budgets, prepare and review business plans and regularly monitor finance and performance. This online course will help you understand the basics of budgeting and will give you an appreciation of the process used and practical aspects of preparation.

E-learning Financial management Online 1.5 hours

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1/1/2199 16/12/2014
Ongoing
E-learning
Leadership and management
Online
Basics of communication

This 10 course pack will provide you with the right skills in order to communicate exactly what you want and how you want your audience to understand it.

E-learning Leadership and management Online 10 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Business management
Online
Core business skills

ake sure that you have the core skills to help your business succeed. This 10 course Core business skills learning bundle, developed by BBP and Cross Knowledge, will provide you with the relevant competencies: from running meetings effectively to making ethically sound decisions.

E-learning Business management Online 10 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Leadership and management
Online
Managing for the first time

This 10 course bundle, developed by BPP and Crossknowledge, provides answers to your questions. At the end of this session, you will be fully aware of what is going to change for you, what is expected of you and you will also have a clear idea of the priorities you must set yourself in the first few weeks of assuming your role.

E-learning Leadership and management Online 10 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Leadership and management
Online
Understanding strategy

This 10 course Understanding strategy bundle, developed by BPP and Crossknowledge, explains company strategy and how companies define own goals and missions.

E-learning Leadership and management Online 10 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Leadership and management
Online
Working across cultures

This 5 course Working across cultures bundle presents concepts and tools that will help you understand the impact of culture on individuals, with a view to enhancing your management of professional tasks.

E-learning Leadership and management Online 5 hours

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1/1/2199 17/12/2014
Ongoing
E-learning
Corporate reporting
Online
IFRS group accounting

Following the recent issues of the new group accounting standards IFRS 10 Consolidated financial statements, IFRS 11 Joint arrangements and the update to IFRS 3 Business combinations, there have been some significant changes to how we account for entities within the group. This online course will bring you up to date with the most recent treatment.

E-learning Corporate reporting Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
IFRS keeping up to date - draft exposures

The IASB and the US FASB have recently affirmed their commitment to developing a common set of high-quality standards and have set a goal of completing their major joint projects and issuing new standards by 2014. This online course is designed to bring you up to date with the latest developments and proposals and is therefore suitable for delegates with some existing knowledge of IFRS.

E-learning Corporate reporting Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Corporate reporting
Online
IAS 12 income taxes

This online course is designed to refresh knowledge and bring you up-to-date with the latest developments of IAS 12 and is therefore suitable for delegates with some existing knowledge of either IFRS or UK GAAP.

E-learning Corporate reporting Online 1 hour

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1/1/2199 16/12/2014
Ongoing
E-learning
Business law
Online
Forensic accounting

This online course will provide an explanation of the role of a forensic accountant and some of the day-to-day responsibilities that the job entails.

E-learning Business law Online 4 hours

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1/1/2199 08/12/2014
Ongoing
E-learning
Business law
Online
Freedom of information

This online course explains what is meant by access to information, what the law's stance is and what needs to be done by the company.

E-learning Business law Online 4 hours

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1/1/2199 15/12/2014
Ongoing
E-learning
Business law
Online
Generation Facebook

This course looks at Facebook by considering not only the negative, but also the positive impacts of social networking technology on employers, the rights of employees, and considers how these 21st century workplace issues can be managed.

E-learning Business law Online 1 hour

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1/1/2199 15/12/2014
Ongoing
E-learning
Auditing and assurance
Online
Assessing going concern

This course provides a briefing on recent pronouncements from the FRC and APB (APB 2008/1 and APB 2008/10), as well as reviewing the guidance in FRS 18 and ISA 570.

E-learning Auditing and assurance Online 1 hours

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1/1/2199 15/12/2014
Ongoing
CPD Article
Taxation
Online
Individual Savings Accounts (UK Finance Act 2013)

David Harrowven looks at current ISAs and their advantages, limits, and regulations

CPD Article Taxation Online 1939 words

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1/1/2199 18/07/2014
Ongoing
CPD Article
Taxation
Online
Marginal tax rates in 2013-14 (UK Finance Act 2013)

For 2013-14 a person with income of £118,880 or more is not entitled to any personal allowance. David Harrowven explains the impact this will have on individuals

CPD Article Taxation Online 2285 words

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1/1/2199 18/07/2014
Ongoing
CPD Article
Taxation
Online
PAYE - Real Time Information (UK Finance Act 2013)

David Harrowven provides a summary of the most important aspects of RTI

CPD Article Taxation Online 1567 words

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1/1/2199 18/07/2014
Ongoing
CPD Article
Taxation
Online
Pensions tax relief (UK Finance Act 2013)

The Coalition Government has reformed pensions tax relief. David Harrowven explains the changes

CPD Article Taxation Online 1757 words

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1/1/2199 31/07/2014
Ongoing
CPD Article
Taxation
Online
Statutory residence test (UK Finance Act 2013)

In April 2013, the Government introduced a statutory definition of residence. In this article, David Harrowven gives an overview of the new rules

CPD Article Taxation Online 1911 words

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1/1/2199 18/07/2014
Ongoing
CPD Article
Taxation
Online
Workplace Pension Schemes (UK Finance Act 2013)

David Harrowven looks at the most important aspects of the guidance surrounding the new workplace pension schemes

CPD Article Taxation Online 1842 words

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1/1/2199 18/07/2014
Ongoing
CPD Article
Taxation
Online
Finance Bill 2014: a guide

ACCA's Glenn Collins and Simon Wood take us through the key areas of the bill, including anti-avoidance and pensions reform

CPD Article Taxation Online 1894 words

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1/1/2199 21/07/2014
Ongoing
CPD Article
Corporate reporting
Online
Seeking solutions

Are we nearer an accounting solution to the problem of insurance contracts, asks Graham Holt

CPD Article Corporate reporting Online 1573 words

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1/1/2199 28/07/2014
Ongoing
CPD Article
Corporate reporting
Online
Lease accounting

The IASB's new exposure draft on leases could require many companies to report larger amounts of assets and liabilities on balance sheets than at present, says Graham Holt

CPD Article Corporate reporting Online 1643 words

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1/1/2199 28/07/2014
Ongoing
CPD Article
Corporate reporting
Online
Equity accounting: where’s it at?

With IAS 28 now in force, it’s a good time to consider how it affects you. But be prepared – not everything in the standard is as cut and dried as might be hoped, says Graham Holt

CPD Article Corporate reporting Online 1590 words

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1/1/2199 14/07/2014
Ongoing
CPD Article
Corporate reporting
Online
The new UK GAAP

The UK's new Financial Reporting Standards seek to introduce consistency and bring standards up to speed with today's business requirements. Graham Holt explains

CPD Article Corporate reporting Online 1664 words

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1/1/2199 28/07/2014
Ongoing
CPD Article
Corporate reporting
Online
Impairment for financial assets

In a new impairment model for financial assets, the IASB proposes a model where credit losses are no longer recognised when incurred. Graham Holt explains

CPD Article Corporate reporting Online 1523 words

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1/1/2199 14/07/2014
Ongoing
CPD Article
Taxation
Online
APA uncovered

While the launch of the Hong Kong Advanced Pricing Arrangement creates opportunities for taxpayers, it also brings challenges, as Philip Wong and Petrina Chang explain

CPD Article Taxation Online 1934 words

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1/1/2199 31/07/2014
Ongoing
CPD Article
Taxation
Online
Determining residence of a trust body

The trust body is distinct from its beneficiaries, and the residence position of each is determined independently. The taxability of a beneficiary will usually be affected by their residence position and, to some extent, by the residence position of the trust body. Apart from determining the tax rate applicable to it, the residence position of the trust body does not affect its own taxability.

CPD Article Taxation Online 1028 words

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1/1/2199 16/07/2014
Ongoing
CPD Article
Corporate reporting
Online
Profit, loss and OCI

Graham Holt explains what differentiates profit or loss from other comprehensive income and where items should be presented

CPD Article Corporate reporting Online 1487 words

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1/1/2199 15/07/2014
Ongoing
CPD Article
Corporate reporting
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Keeping up to date

Graham Holt outlines the recent amendments made to nine International Financial Reporting Standards

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1/1/2199 25/07/2014
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Statements across frontiers?

Studying this technical article and answering the related questions can count towards your verifiable CPD if you are following the unit route to CPD and the content is relevant to your learning and development needs. One hour of learning equates to one unit of CPD. We'd suggest that you use this as a guide when allocating yourself CPD units.

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1/1/2199 30/07/2014
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Current or non-current liability?

There have recently been some major breaches of debt covenants reported by companies, but the issue then arises as to how this liability is reported. The question is whether the liability is a current or non-current liability and how to present the liability in the statement of financial position.

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1/1/2199 30/07/2014
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IR - the nuts and bolts

Graham Holt outlines the purpose of, and what's involved with, adopting the IIRC's new integrated reporting framework

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1/1/2199 25/07/2014
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Transparent and consistent

Transparency and the consistent application of IFRS in financial reporting are key to making financial markets work smoothly

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1/1/2199 25/07/2014
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Realigning the framework

Graham Holt examines the discussion paper on the conceptual framework for financial reporting issued by the IASB in July

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1/1/2199 10/07/2014
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Are you complying?

Following research by ESMA, the regulatory bodies are focusing on key aspects of IAS 36, says Graham Holt

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1/1/2199 28/07/2014
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Charities SORP 2015

UK-Irish GAAP changes offer an opportunity to shape charity accounting, says the Charity Commission’s Nigel Davies

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1/1/2199 28/07/2014
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Catering to user demands

Additional performance measures can assist users in making investment decisions but they have limitations, says Graham Holt

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1/1/2199 25/07/2014
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Adding value

The IASB’s practice statement on management commentary and the MASB’s SOP 3 provide a framework, explains Ramesh Ruben Louis

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1/1/2199 15/07/2014
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Vexed concept

Uncomfortable questions are surfacing about the purpose and the nature of the equity method of accounting. Graham Holt explains

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1/1/2199 15/07/2014
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All change

Don’t be fooled; changes to IAS 16, IAS 38 and IFRS 11 will have a profound effect on some entities, explains Graham Holt

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1/1/2199 15/07/2014
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New Individual Savings Accounts (UK Finance Act 2014)

David Harrowven looks at current ISAs and their advantages, limits, and regulations

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1/1/2199 18/09/2014
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PAYE - Real Time Information (UK Finance Act 2014)

David Harrowven provides a summary of the most important aspects of RTI

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1/1/2199 19/09/2014
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Pensions tax relief (UK Finance Act 2014)

David Harrowven explains pensions tax relief under the 2014 Finance Act

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1/1/2199 19/09/2014
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Statutory residence test (UK Finance Act 2014)

In April 2013, the Government introduced a statutory definition of residence. In this article, David Harrowven gives an overview of rules under the 2014 UK Finance Act

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1/1/2199 19/09/2014
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Workplace Pension Schemes (UK Finance Act 2014)

David Harrowven looks at the most important aspects of the guidance surrounding workplace pension schemes

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1/1/2199 19/09/2014
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Debt free cash free

Financial Training Associates explains the use of debt free cash free values in the purchase and sale of businesses

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1/1/2199 15/07/2014
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All about EVA

In the first in a new series, Dr Tony Grundy looks at economic value added - what it is and what role it should play in the thinking and activity of strategic accountants.

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1/1/2199 15/07/2014
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Valuation of trading entities

David Jeffreys examines the the different approaches and deals with common questions on multiples, making adjustments and using the asset base

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1/1/2199 15/07/2014
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On closer examination

Due diligence covers a number of concepts, involving either the performance of an investigation of a business or person, or the performance of an act with a certain standard of care.

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1/1/2199 09/09/2014
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Transfer pricing

As the issue becomes increasingly important to business – and tax authorities sharpen up their act – we take a trip around the world of transfer pricing, with David Harrowven

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1/1/2199 16/07/2014
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Keys to a better legacy

The credit crunch, global banking crisis and now recession have all had their effects on the property market, not all of them negative. The opportunity now exists to carry out inheritance tax (IHT) planning more tax efficiently than a year or two ago.

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1/1/2199 16/07/2014
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Termination payments tax free or tax nightmare

No employer wants to lose employees, and it is inevitable that matters will be awkward when staff are made redundant or forced to leave. However, the strains of the situation often mean that the tax implications take a back seat. This can be a very expensive mistake when, through lack of foresight, employers end up having to pay their employees' tax liabilities, as well as national insurance contributions (NICs) for both parties.

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1/1/2199 16/07/2014
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Valuing goodwill

For over 200 years, courts have been struggling to come up with an acceptable definition of business goodwill. Simon Wood explains the valuation options available

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1/1/2199 15/07/2014
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Governance, risk and control
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Hedge accounting: draft alert

The IASB wants better links between an entity’s risk management activities, the rationale for hedging and the impact of hedging on the financial statements, says Graham Holt

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1/1/2199 15/07/2014
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Charities - trustee duties

Glenn Collins highlights the main obligations of charity trustees and the need to consider legal requirements and best practice along with moral and ethical responsibilities

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1/1/2199 16/07/2014
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Hedge Accounting

Graham Holt examines the implications for preparers of financial statements resulting from the International Accounting Standards Board’s hedge accounting proposals

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1/1/2199 16/07/2014
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A question of residence

An individual's liability to UK income tax and capital gains tax is determined by their residence, ordinary residence and domicile status, together with the location of their assets and the sources of their income, writes Rory Fish.

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1/1/2199 16/07/2014
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Capital gains tax planning with quoted shares (UK Finance Act 2014)

David Harrowven considers the current tax planning options available to the main body of UK shareholders

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1/1/2199 17/09/2014
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Marginal tax rates in 2014-15 (UK Finance Act 2014)

For 2014-15 a person with income of £120,000 or more is not entitled to any personal allowance. David Harrowven explains the impact this will have on individuals

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1/1/2199 18/09/2014
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Capital gains tax planning with quoted shares (UK Finance Act 2013)

David Harrowven considers the current tax planning options available to the main body of UK shareholders

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1/1/2199 12/09/2014
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IAS 21 the effects of changes in foreign exchange rates

Graham Holt explains the importance of exchange rates when it comes to accounting for any transactions carried out in foreign currencies

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1/1/2199 14/07/2014
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Leases and transition to IFRS

Graham Holt looks at the proposed changes to lease accounting, including how they will affect those using IFRS for the first time

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1/1/2199 15/07/2014
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Bin the clutter

Clutter in annual reports obscures relevant information and makes it harder for users to identify the key points about a business’s performance, says Graham Holt

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1/1/2199 30/07/2014
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IAS 36 impairment of assets

Companies with substantial intangible assets may find themselves under the impairment disclosure spotlight - and facing significant charges - as the financial crisis continues.

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1/1/2199 15/07/2014
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IFRS deadline extended

A round-up of the latest developments in financial reporting and audit

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1/1/2199 15/07/2014
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The future of UK GAAP

There are some significant changes to previous ASB proposals in the standards body’s latest plans to reshape financial reporting in the UK and Ireland, says Graham Holt

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1/1/2199 15/07/2014
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All change for revenue accounting? - June 2012

As contractual agreements become increasingly complex, the IASB and FASB are proposing significant changes, explain Shariq Barmaky and Mohamed Ghamazy

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1/1/2199 08/07/2014
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The IP basics

Accountants advising businesses about their intellectual property rights have a new source of help, says the IPO’s Paul Storer

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1/1/2199 24/07/2014
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Operations management

In the fourth article in his series about management theories, Dr Tony Grundy looks at a range of operational approaches

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1/1/2199 07/07/2014
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Patterns of leadership

In his final article on management theories, Dr Tony Grundy looks at objectives, motivation, transformation and governance

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1/1/2199 10/09/2014
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Marketing strategy 1

Opening a new series of articles on key business concepts for finance professionals, Dr Tony Grundy looks at marketing strategy

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1/1/2199 24/07/2014
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Marketing strategy 2

In this second article in our series on marketing, Dr Tony Grundy covers the main concepts for finance professionals to know

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1/1/2199 07/07/2014
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China and tax risk management

Wendy Li discusses China’s new tax collection and management approach, which aims to promote compliance by large enterprises

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1/1/2199 08/04/2014
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Ruffling feathers

The EU’s controversial financial transaction tax has led to warnings that if it comes into force as currently framed it could trigger a credit crunch that goes far beyond the 11 countries pledged to implement it

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1/1/2199 08/04/2014
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Helter shelter

Although the US is one of the major critics of offshore tax havens, the country is itself arguably the world’s largest tax haven, leaving it open to accusations of hypocrisy

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1/1/2199 16/06/2014
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Sales tax snowballs

Globalisation and constant changes to VAT/GST regimes are adding to the tax complexity burden. Charlotte Rushton of Thomson Reuters considers how businesses should respond

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1/1/2199 08/04/2014
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Tax and trust

Taxation of corporates is in the good citizenship spotlight, says ACCA’s Chas Roy-Chowdhury, and the accountancy profession must respond accordingly

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1/1/2199 13/06/2014
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Getting tough on the tax tourists

As the OECD puts forward its action plan on BEPS, we speak with BDO International’s John Wonfor on how tighter regulation will impact on business around the world

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1/1/2199 13/06/2014
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Tax: the bigger picture

The media might focus on corporation tax, but employers’ national insurance is now the biggest tax paid by Britain’s largest companies, who are trying to paint the big picture

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1/1/2199 20/05/2014
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Managing strategy

In the fourth article in our strategy series, Dr Tony Grundy shows how strategy needs to be managed as a living process and how to deal with implementation

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1/1/2199 24/07/2014
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Unpeel your competitive onion

In the second article in his series on strategy for accountants, Dr Tony Grundy unpacks the tools, identifies customer value and ends up in a hot yoga pose

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1/1/2199 24/07/2014
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Strategy without the guff

Strategy is often over-conceptualised and clouded in unnecessary jargon. Strategy - such a simple term - has become entangled with confusion. As a result, people who deploy strategy terms end up saying things in real life that don't have much real meaning at all. You may recognise this is what is happening when someone says something about strategy, and you simply don't get it.

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1/1/2199 24/07/2014
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Picking up the value points

Taking English football's big four teams as his example, Dr Tony Grundy explains how to explore the value of a new business model by treating it as a value system

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1/1/2199 24/07/2014
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A Budget of social transformation

The overriding theme of this year’s Singapore Budget is one of making a real difference to social spending – yet it is also about striking the right balance

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1/1/2199 13/06/2014
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Assessing the risk of material misstatement

Through Understanding the Entity and Its Environment is one of the ISAs redrafted by the IAASB as part of its Clarity Project

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1/1/2199 21/07/2014
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Testing times

This article discusses substantive testing, audit completion and reporting issues

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1/1/2199 21/07/2014
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Clarity on ISA hotspots

Like it or not, the clarified International Standards on Auditing (ISAs) have raised the audit quality bar for all practitioners.

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1/1/2199 21/07/2014
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IFRS 8 Operating Segments

In November 2006 the IASB issued IFRS 8, Operating Segments. The issue of this international financial reporting standard (IFRS) is as a result of ongoing dialogue between the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB). IFRS8 is very close to SFAS 131 - the equivalent US standard. It would appear that one of the reasons for the changed standard was a goodwill gesture to the US authorities in order to facilitate a speedy removal of the 'reconciliation requirement' that is currently in place for entities seeking a listing on the US capital markets.

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1/1/2199 09/09/2014
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IAS 39 Financial Instruments Recognition and Measurement II

Graham Holt looks at some of the more complex areas of IAS 39 including de-recognition, impairment, derivatives, and hedge accounting

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1/1/2199 09/09/2014
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IFRS 9 more questions than answers

The publication of non-binding Q&A guidance for users of the International Financial Reporting Standard for SMEs has raised eyebrows in some quarters, says Graham Holt

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1/1/2199 11/09/2014
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Hedge accounting: draft alert

The IASB wants better links between an entity’s risk management activities, the rationale for hedging and the impact of hedging on the financial statements, says Graham Holt

CPD Article Governance, risk and control Online 1697 words

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1/1/2199 11/09/2014
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Covering all eventualities

Lisa Weaver writes on how the International Accounting Standard Board’s Practice Statement on Management Commentary, and IFRS 7, affect the reporting of risk.

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1/1/2199 30/07/2014
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Audit planning in difficult times

In the first article on this theme, ethical and practice management issues for auditors in the current economic environment were considered. Assuming that the auditor has decided to accept or retain a particular engagement, he or she then has to start the actual audit work.

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1/1/2199 08/07/2014
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ISA 200

One of the standards that was revised and redrafted as part of the Clarity Project was ISA 200. The International Auditing and Assurance Standards Board (IAASB) makes it clear that an understanding of this ISA is crucial to auditors, as this ISA sets out how the objectives, requirements, application and explanatory material contained in all ISAs are to be understood and applied.

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1/1/2199 21/07/2014
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Off their trolley?

In the fourth article in his economic value added series, Dr Tony Grundy uses value and cost driver analysis to show why supermarket trolleys without coin locks make no business sense

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1/1/2199 07/07/2014
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The value of economic value

In the last in his series on economic value, Dr Tony Grundy explores value-based management and offers four case studies illustrating its effectiveness

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1/1/2199 07/07/2014
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Theoretically speaking

In the first of a series of five articles on management theories, Dr Tony Grundy looks at the role these theories play generally, before kicking off with competitive strategy theory

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1/1/2199 07/07/2014
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Evaluating performance

In his second article exploring the world of management theories, Dr Tony Grundy considers seven models for assessing corporate performance

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1/1/2199 24/07/2014
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Knowledge-based theories

In the third article in his series about management theories, Dr Tony Grundy looks at knowledge-based approaches

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1/1/2199 07/07/2014
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Into the mix

While Singapore’s government is going some way to redress the gender imbalance on boards, debate around quotas plus the impact of cultural constraints remain

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1/1/2199 16/06/2014
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Accelerating into the future

While CEOs are turning their attention to technological innovation, the benefits will not be realised unless the right talent is in place. Easier said than done, says Robert Bruce

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1/1/2199 16/06/2014
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Pitch perfect

Being often more responsive, focused and faster, small firms can successfully compete against big firms for new clients – the key is not to try and do it on their terms

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1/1/2199 16/06/2014
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The heart of the matter

The NHS’s future-focused finance strategy aims to tackle the service’s funding gap by bringing finance professionals closer to the centre of decision-making

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1/1/2199 16/06/2014
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Talent doctor: vision

What are the pros and cons of having a long term career plan and how are they affected by intentional change theory asks Dr Rob Yeung

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1/1/2199 16/06/2014
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Campaigns - May 2012

A monthly round-up of the latest developments in financial reporting, audit, tax and law.

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1/1/2199 08/04/2014
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EU pushes for VAT reform in Luxembourg

The European Commission is threatening legal action against Luxembourg, a key European financial centre, unless it closes loopholes in its VAT system regarding independent groups such as professional associations.

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1/1/2199 08/04/2014
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Companies act 2006

The Companies Act 2006 is described as the largest act to pass through Parliament. With over 1,300 sections, it has been a long journey from its royal assent i

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1/1/2199 21/07/2014
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Carve-outs

With diverse practices springing up around the accounting for combined and carve-out financial statements, Graham Holt explains the fundamental principles

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1/1/2199 14/07/2014
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Defining moment

IAS 32 sets out to bring some much needed clarity to the definitions of assets and liabilities in relation to debt instruments, explains Graham Holt

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1/1/2199 14/07/2014
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Cash equivalents or not cash...

Some cashflows that look similar may have to be classified differently by different entities because of the nature of their business. Graham Holt explains

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1/1/2199 14/07/2014
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Cash equivalents or not cash...

Some cashflows that look similar may have to be classified differently by different entities because of the nature of their business. Graham Holt explains

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1/1/2199 14/07/2014
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A matter of professional judgment

The selection of accounting policy and estimation techniques is intended to aid comparability and consistency in financial statements. However, International Financial Reporting Standards (IFRS) also place particular emphasis on the need to take into account qualitative characteristics and the use of professional judgment when preparing the financial statements. Although IFRS may appear prescriptive, the achievement of all the objectives for a set of financial statements will rely on the skills of the preparer.

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1/1/2199 25/07/2014
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Preparing for change

The International Accounting Standards Board (IASB) is developing a group of projects that are likely to affect financial statements ending in 2015. However, in the meantime, there have been some amendments to International Financial Reporting Standards (IFRS) which affect year ends in 2012 and others that come into effect from 1 January 2013. Although these amendments have been in existence for a while, entities should ensure that the amendments do not slip under their corporate reporting radar.

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1/1/2199 14/07/2014
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IFRS for SMEs

The principal aim when developing accounting standards for small- to medium-sized enterprises (SMEs) is to provide a framework that generates relevant, reliable and useful information, which should provide a high-quality and understandable set of accounting standards suitable for SMEs.

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1/1/2199 28/07/2014
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Impairment of goodwill and CGUs

An amendment to IAS 36 has clarified that a cash generating unit cannot be larger than an operating segment before aggregation.

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1/1/2199 09/07/2014
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How to measure fair value

The International Accounting Standards Board (IASB) has recently completed a joint project with the Financial Accounting Standards Board (FASB) on fair value measurement. The result is IFRS 13, Fair Value Measurement. The standard defines fair value, establishes a framework for measuring it, and requires significant disclosures relating to it.

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1/1/2199 30/07/2014
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Revenue recognition

The International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB) recently published a discussion paper setting out a joint approach for the recognition of revenue.

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1/1/2199 28/07/2014
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IFRS 3 (revised) business combinations

IFRS 3 will create significant changes in accounting for business combinations, explains Graham Holt

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1/1/2199 09/09/2014
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Cashflow statements

Graham Holt examines how preparers of accounts must state a business’s cashflows and explains the pros and cons of the two methods for doing so

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1/1/2199 28/07/2014
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IAS 19 Employee Benefits

Graham Holt explores the standard on accounting and disclosure for employee benefits, such as pensions

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1/1/2199 09/09/2014
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IFRS 1 first time adoption

In 2007, the UK Government made a commitment that the UK public sector would move towards adopting the International Financial Reporting Standards (IFRS). This was to bring about greater consistency and comparability across the global economy and to follow private sector best practice in the UK public sector.

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1/1/2199 25/07/2014
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IFRS 5 non-current assets held-for-sale and discontinued operations

IFRS 5 deals with the accounting for non-current assets held-for-sale, and the presentation and disclosure of discontinued operations, explains Graham Holt

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1/1/2199 09/09/2014
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IAS 39 Financial Instruments

Graham Holt provides an introduction to IFRS requirements for financial instruments

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1/1/2199 09/09/2014
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IAS 16 property plant and equipment

The principal isues with this standard are timing of the recognition of assets and depreciation of charges, and determination of the carrying amounts

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1/1/2199 10/07/2014
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Accounting solutions - June 2012

In this month’s column, PwC authors answer technical questions on business combinations and the recognition of goodwill; and on related party disclosures

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1/1/2199 21/03/2014
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Goodbye FRS, hello FRS

In the first of two articles on changes to UK and Irish GAAP, ACCA’s Paul Cooper looks at the Accounting Standards Board’s proposals for Financial Reporting Standards 100 to 102

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1/1/2199 31/03/2014
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Small business regulation

Aidan Clifford rounds up some changes Irish accountants should be aware of.

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1/1/2199 31/03/2014
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IFRS changes

The International Accounting Standards Board (IASB) issued International Financial Reporting Standard (IFRS) 9, Financial Instruments, in November 2009.

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1/1/2199 31/03/2014
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IAS 12 amended

IAS 12 amended in light of earlier exposure draft

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1/1/2199 01/04/2014
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IFRS practice statement on management commentary issued

Statement provides a non-binding framework for the presentation of narrative reporting

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1/1/2199 01/04/2014
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IAS 39 replacement plan set out

The IASB has set out its proposals for reforming hedge accounting

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1/1/2199 01/04/2014
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Impairment of assets

Current accounting requirements for the impairment of financial assets under both International Financial Reporting Standards (IFRS), and US generally accepted accounting principles (US GAAP), require evidence of a loss before an impairment is recognised – an incurred loss model

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1/1/2199 01/04/2014
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IASB issues analyses

The International Accounting Standards Board (IASB) has issued effect analyses for two new standards: IFRS 10, Consolidated Financial Statements and IFRS 11, Joint Arrangements.

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1/1/2199 01/04/2014
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IFRS for SMEs - questions issued for comment

The SME Implementation Group of the IFRS Foundation has issued for comment five draft Q&As relating to IFRS for SMEs.

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1/1/2199 01/04/2014
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IFRS 1 Amendment

The IASB has also issued for comment a proposed amendment to IFRS 1, First-time Adoption of International Financial Reporting Standards, dealing with how a first-time adopter would account for a government loan with a below-market rate interest rate.

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1/1/2199 01/04/2014
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IFRIC Interpretation 20

The IFRS Interpretations Committee has issued IFRIC Interpretation 20, Stripping Costs in the Production Phase of a Surface Mine, which applies for periods beginning on or after 1 January 2013.

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Revenue recognition

In 2010, the International Accounting Standards Board (IASB) issued an exposure draft (ED) proposing a new framework for revenue recognition.

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1/1/2199 01/04/2014
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Deferred tax

UK GAAP deferred tax calculations and disclosure will be affected by the 2011 Budget, which announced a reduction in the rate of corporation tax from the previously announced rate of 27% to 26% from 1 April 2011, with further annual reductions of 1% each year, culminating in a rate of 23% on 1 April 2014.

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Stepping up the bribery battle

Eliminating corruption in business has long been seen as an unrealistic dream, but momentum is building to turn it into a reality, reports ACCA’s John Davies

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1/1/2199 19/03/2014
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New fraud programmes

The European Commission is planning to propose two new anti-fraud programmes spanning 2014 to 2020.

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1/1/2199 19/03/2014
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Authorisation required for pension scheme services

Pension scheme trustee services provided on a commercial basis must now first obtain authorisation

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1/1/2199 19/03/2014
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Anti-money laundering

John McCarthy provides an update on obligations and procedures accountants should be aware of

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1/1/2199 19/03/2014
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On the look out

Tracing hidden assets has become a significant new work stream for many accountants in the downturn, as Jim Stafford reports

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1/1/2199 19/03/2014
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When the corporate veil slips

ACCA global forum member Mike Griffiths explains the recent Chandler v Cape plc case, in which a company was held liable for aspects of its subsidiary’s business

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1/1/2199 22/07/2014
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Fraud in the board

Sacked by Olympus for his stand against financial corruption, ex-CEO Michael Woodford describes what happened when he blew the whistle

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1/1/2199 14/07/2014
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No place to hide

Tax evaders, beware! From mid-2013 Singapore will be treating serious tax crimes as money laundering offences as part of the global campaign for tax transparency

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1/1/2199 19/03/2014
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Tomorrow's world

ACCA’s Accountancy Futures Academy is exploring the future role of accountants. It will be radically different, say academy chairman Ng Boon Yew and futurist Rohit Talwar

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1/1/2199 20/03/2014
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The profit doctors – business growth and survival

The profit doctors – business growth and survival

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A brief history of the future

Studying the future is an academic subject that has become a mainstay of the business cycle. ACCA’s Ewan Willars investigates

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1/1/2199 20/03/2014
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Sourcing success

CFOs have high and rising expectations of shared services and outsourcing, but new research shows many are not making the most of remote delivery, says ACCA’s Jamie Lyon

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Getting into outsourcing top gear

This article discusses the US’s 70% share of the global market and it leading the shift to financial outsourcing and shared services.

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In pursuit of excellence

Optimising finance shared services models and moving up the value chain to tap higher-value finance activities were among the key issues debated at the inaugural Asia Finance Shared Services and Outsourcing Summit, held in Kuala Lumpur in May and entitled Accountants for Business: Sourcing Excellence in Finance.

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1/1/2199 20/03/2014
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The greening of China

The environmental commitments in China’s 12th Five-Year Plan are stronger than ever. But it will take time – and organisational change – to really make a difference

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1/1/2199 20/03/2014
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Good practice guidance

The Professional Accountants in Business (PAIB) Committee of the International Federation of Accountants (IFAC) has issued new International Good Practice Guidance, Predictive Business Analytics: Improving Business Performance with Forward-Looking Measures

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Putting back the ‘A’ in FP&A

Finance professionals must focus on judgment-based analysis and clear communication, says Cesar Bacani, but teams need help to become trusted sources of business insight rather than just information

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1/1/2199 20/03/2014
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Community spirit

If community budgeting can be made to work effectively, it could underpin a public service delivery model that is not only cheaper to fund, but also improves service quality

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1/1/2199 20/03/2014
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Get ready to roll

Do rolling forecasts offer businesses a better way of making tricky decisions in a difficult climate? We talk to IBM financial performance expert Mark Rolfe FCCA

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1/1/2199 20/03/2014
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Making outcomes count

Looking to the long term with outcome-based budgeting and policymaking is a developing trend in public-service management, says Dr Aidan Rose

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1/1/2199 20/03/2014
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Foot on the pedal

Choosing how to manage a fleet efficiently can be like negotiating spaghetti junction. In the first of a three-part series on fleet management, we take a look at the options

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1/1/2199 20/03/2014
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Fast month-end reporting

Month-end reporting is not the time for spring cleaning, it is a time for arriving at a true and fair view quickly. David Parmenter begins a three-part series that explains how

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1/1/2199 22/07/2014
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Global reach

In a globalised world, there is a business imperative for companies to go where their consumers and customers are, delegates heard at a recent Ernst & Young roundtable

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1/1/2199 20/03/2014
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We’ll take the green road…

We hear from Scottish companies unlocking the economic benefits from investments to reduce their carbon footprint – and it hasn’t done their social credentials any harm either

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1/1/2199 20/03/2014
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Perfectly formed

Sole trader, partnership or limited company? The decision about which legal corporate structure to adopt means addressing key issues of risk, tax and profit sharing

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1/1/2199 19/03/2014
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Patently absurd

The development of intellectual property law in the mature economies is threatening to stifle innovation through patent inflation and the emergence of patent trolls

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1/1/2199 19/03/2014
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Bitter pill

The law that will soon force all larger companies operating in the US to offer all full-time staff a health insurance plan adds a further layer of complexity to business operations

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1/1/2199 19/03/2014
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Taking on cyberspace’s delinquents

An ACCA conference in New York on cybercrime tackled the thorny topic of combating the global threat from digital delinquents, and why it is crucial to preserve the ‘crime scene’

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1/1/2199 19/03/2014
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Rooting out rigging

Fears of widespread match-fixing by organised crime syndicates have spurred sports regulators and law enforcement agencies to up their game against rigged results

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1/1/2199 22/07/2014
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Phantom shares: startups love them

In the second of a two-part series on startups, Ivan Lukanov ACCA of KPMG examines what you need to know about phantom shares as an entrepreneur and employee

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1/1/2199 19/03/2014
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Principle partners

When ethical dilemmas are encountered, finance leaders can turn to internal auditors for help and support, says IIA president and CEO Richard Chambers

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1/1/2199 06/05/2014
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Driving audit quality

Professor Nonna Martinov-Bennie and associate professor Alan Kilgore of Macquarie University describe Australian CFOs’ perceptions of audit quality

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1/1/2199 13/06/2014
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Going, gone...

Tom Murray FCCA offers some advice on buying and selling assets in insolvency proceedings

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1/1/2199 18/03/2014
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Charity commission

This update was first published in the May 2012 UK edition of Accounting and Business magazine.

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1/1/2199 18/03/2014
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EU fraud early warning system under attack

The European ombudsman, the European Union (EU) official investigating allegations of wrongdoing by EU institutions, has attacked a European Commission database identifying companies and individuals worldwide deemed a threat to the EU’s financial interests – saying the EU should allow access to its financial information.

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1/1/2199 18/03/2014
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OLAF report

The EU’s OLAF anti-fraud office has revealed in its 2011 annual report (on the EU’s 2010 accounts) that fraud continues to be a serious problem across the continent.

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1/1/2199 18/03/2014
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The tax director of tomorrow

A daunting cocktail of complexity, challenge and risk is putting corporate tax departments under more pressure than ever, according to experts at a recent roundtable hosted by Accounting and Business and Thomson Reuters

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1/1/2199 18/03/2014
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Tip of the iceberg

Fraud reports by the big accountancy firms are prolific in India, but there are limits to the information produced and fears that much corruption is still going unreported

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1/1/2199 14/07/2014
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GCC insurance is evolving

The insurance sector in GCC countries is having to adapt to a fast-changing environment and evolving regulatory and governance landscape, says Adeel Mushtaq FCCA

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1/1/2199 19/03/2014
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Helter shelter

Although the US is one of the major critics of offshore tax havens, the country is itself arguably the world’s largest tax haven, leaving it open to accusations of hypocrisy

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1/1/2199 19/03/2014
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Whistleblowers get louder

While the number of countries that have adopted serious whistleblowing legislation is climbing, a set of uniform international standards is essential

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Stay out of the shadows

If businesses are to eliminate corruption and bribery it is vital that they understand and deal with third-party risk, says Michael Boag

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1/1/2199 06/05/2014
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Sour sweeteners

A recent ACCA report investigates how bribery affects SMEs and how accountants can help them to manage the risk. ACCA’s John Davies and Rosana Mirkovic report

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Africa: a tax inspector calls

With the launch of its Tax Inspectors Without Borders initiative in Cape Town, the OECD is looking to dismantle a major barrier to African development – tax avoidance

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1/1/2199 14/07/2014
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Pension reform

A monthly round-up of the latest developments in financial reporting, audit, tax and law.

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1/1/2199 18/03/2014
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Pensions enrolment

A monthly round-up of the latest developments in financial reporting, audit, tax and law

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1/1/2199 18/03/2014
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Employment tribunal awards rise

New limits on awards payable under employment legislation come into force on 1 February 2011

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1/1/2199 18/03/2014
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Employment Law

The default retirement age, single equality duty, additional paternity leave, flexible working and other changes commenced in April.

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1/1/2199 18/03/2014
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Pension changes for 2011-12

The pension changes planned for 6 April will mean a number of changes for individuals and businesses

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1/1/2199 18/03/2014
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Expats and tax liabilities

Foreign companies must be aware of the tax implications of sending employees to work in Chinese affiliates, reports Charles Gong

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1/1/2199 19/03/2014
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Charities Act 2011 - April 2012

A monthly round-up of the latest developments in financial reporting, audit, tax and law

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1/1/2199 19/03/2014
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Short selling

A monthly round-up of the latest developments in financial reporting, audit, tax and law

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1/1/2199 19/03/2014
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LLP Act

A monthly round-up of the latest from the standard-setters in Malaysia

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1/1/2199 19/03/2014
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EU makes micro-entity move

The EU is to relax its disclosure rules for micro companies, but ACCA’s John Davies questions whether the developments will lead to tangible benefits

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1/1/2199 19/03/2014
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EU makes consumer credit changes

The Consumer Credit Directive comes into force on 1 February 2011

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1/1/2199 19/03/2014
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Dynamic currency conversion

Colm D’Arcy FCCA on a financial service developed in Ireland of particular interest in the shared service environment

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1/1/2199 20/03/2014
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Move closer

Ciarán Ó hÓgartaigh on the move from US GAAP to IFRS and its significance to the shared services sector

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Shared services roundtable

The first ACCA Ireland Shared Services Roundtable was held on 6 May 2011.

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1/1/2199 14/07/2014
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Golden summer

After winning Olympic gold and getting married, ACCA student Ed McKeever is trying to round off a brilliant year by passing his professional exams

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1/1/2199 14/07/2014
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The art of change

The power of finance leaders is constantly growing, but, as the first ever ACCA CFO Summit Asia heard, so too is their need to re-engineer just about everything about their role and resources to help organisations adapt to the furious pace of business change – and prosper

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Moving on up

A series of ACCA roundtables offered an insight into why the modern CFO is vital for today’s ever-changing business environment – and how they can rise to the challenge

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A clarity of vision

Companies are starting to see the link between sustainability and financial results, says KPMG special adviser and former UN climate chief Yvo de Boer

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1/1/2199 21/03/2014
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Convergence RIP

A decade on, US adoption of IFRS has still not become reality. As the Securities and Exchange Commission continues to drag its heels, what will it take to get the US on board, asks Jane Fuller

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1/1/2199 21/03/2014
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Reporting matters

How can companies improve their corporate reporting to better communicate with the capital markets? PwC’s Alison Thomas discusses the investors’ perspective

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1/1/2199 21/03/2014
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The perils of pragmatism

The International Accounting Standards Board and its US counterpart have settled their differences over an accounting approach for leases, but compromise has created its own problems, says Jane Fuller

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1/1/2199 21/03/2014
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Accounting rules eased for small companies

A round-up of the latest developments in financial reporting and audit in the European Union

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1/1/2199 21/03/2014
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The true value of oil sands

A recent ACCA Canada conference explored new ways of defining value creation as the country moves towards a stronger regime for controlling its greenhouse gas emissions

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1/1/2199 21/03/2014
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Lost in the narrative

Narrative reporting risks suffocating users in detail. Deloitte’s Professor Isobel Sharp and ACCA’s Dr Afra Sajjad consider the issue from a CFO’s perspective

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1/1/2199 21/03/2014
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Top tips for this reporting season

As reporting season fast approaches, PwC director Alison Thomas gives us her top tips for making your annual report more effective in communicating with the capital markets

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1/1/2199 21/03/2014
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Nurture the narrative

The numbers in the annual report are not enough. Investors also rely on the accompanying narrative to get the complete picture, as PwC’s Alison Thomas explains

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1/1/2199 21/03/2014
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The long game

Quarterly reports promote short-termism, are vulnerable to manipulation and can even lead to corporate value destruction – or so the latest thinking goes

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1/1/2199 21/03/2014
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The perks of being the good guy

Corporate social responsibility is moving beyond mere PR to becoming a core part of business strategy, an ACCA USA sponsored online conversation found

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1/1/2199 21/03/2014
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Shared services gather speed

Malaysia has hitched its wagon to the shared services and outsourcing (SSO) bullet train, delegates at a recent ACCA business forum in Penang heard.

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Land of opportunity

Outsourcing isn’t just about benefits for business. For career-driven professionals, the fast-developing sector can offer a big break, says Outsource magazine editor Jamie Liddell

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Getting into gear

In the second part of his series, ACCA’s Jamie Lyon says that more ambition and better change management are needed to fulfil the potential of shared services and outsourcing

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At the controls

In the latest in our series on ACCA members’ experiences at big-name businesses, we visit Royal Dutch Shell’s HQ in The Hague and meet Rui Bastos and Calvin Chiu

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High performance in shared services

Ireland’s shared services sector has the potential to attract further significant growth

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Hiving it off

Offshore, onshore, not sure? Finance functions are changing radically, with operations being outsourced or consolidated in shared service centres. We explore the key issues

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The Open University of Hong Kong

The Open University of Hong Kong (OUHK) is a financially independent university set up in 1989 by the Hong Kong government. As a self-financing public institution under the aegis of the HKSAR Government’s Education Bureau, the university’s degrees and other qualifications are equal to those awarded by all other Hong Kong Government-established universities.

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1/1/2199 03/02/2014
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IAS 12 income taxes

Graham Holt unravels the deferred tax complexities and latest developments in tax accounting

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1/1/2199 28/07/2014
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Insurance contracts - the exposure draft

Graham Holt explains the proposals for a new standard to cover recognition measurement, presentation and disclosure of insurance contracts

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1/1/2199 28/07/2014
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Accounting for leases - the future

FASB and IASB are working together on a common standard for lease accounting, which will remove the distinction between finance and operating leases. Graham Holt reports

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1/1/2199 09/07/2014
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Off balance sheet activities

The International Accounting Standards Board (IASB) has recently issued three standards. The issuance of these standards completes IASB’s improvements to the accounting requirements for off balance sheet activities and joint arrangements. The standards bring into broad alignment the accounting treatment for off balance sheet activities in International Financial Reporting Standards (IFRSs) and US generally accepted accounting principles (GAAP), and are the IASB’s response to the financial crisis.

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1/1/2199 30/07/2014
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Chinas tax reform takes off

As the first phase of China’s VAT reform is rolled out in Shanghai, Ulrike Glueck and Charlie Sun examine what the changes mean and who will be affected

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1/1/2199 08/04/2014
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Relief in sight?

Vietnam has reached a crucial stage in reducing government bureaucracy, according to the OECD, but it remains to be seen whether simplification of its VAT system will follow.

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1/1/2199 08/04/2014
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Expats and tax liabilities

Foreign companies must be aware of the tax implications of sending employees to work in Chinese affiliates, reports Charles Gong

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1/1/2199 08/04/2014
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Benefits in kind

Simon Wood and Barinder Chadha discuss benefits in kind legislation.

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1/1/2199 11/09/2014
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Technical update UK

A monthly round-up of the latest developments in financial reporting, audit, tax and law.

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1/1/2199 08/04/2014
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Producers cut

Tax credits available to UK film producers and their international partners have boosted box office receipts. Now it will be extended to high-end TV dramas, reports Stewart Jell

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1/1/2199 08/04/2014
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Welcome to FRS for SMEs

ED 72 has wide-ranging implications for the future of financial reporting for SMEs. Ramesh Ruben Louis offers a guide to moving away from the PERS ‘comfort zone’

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1/1/2199 30/07/2014
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IFRS 9 financial instruments

IFRS 9 is the first part of a replacement of the IAS 39 standard. Graham Holt outlines what to expect from the new instalment and how it differs from the older one

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1/1/2199 08/07/2014
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IAS 19 - the changes and effects

Graham Holt examines the implications for financial statements of the IASB’s decision to amend IAS 19 in an attempt to improve accounting for post-employment benefits

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1/1/2199 30/07/2014
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Hedge Accounting

Graham Holt examines the implications for preparers of financial statements resulting from the International Accounting Standards Board’s hedge accounting proposals

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1/1/2199 23/09/2014
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Impairment of financial assets

Graham Holt examines changes to impairment accounting and warns that entities will have to start training staff and updating systems now to be ready for the new rules

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1/1/2199 09/07/2014
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Presenting financial statements

Graham Holt explains the changes to financial statements that the IASB and the FASB are proposing, and reviews the possible pitfalls that preparers could encounter

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1/1/2199 28/07/2014
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Hong Kong signs two DTAs

Hong Kong strikes double taxation deals with Switzerland and New Zealand

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1/1/2199 08/04/2014
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Double tax deals with HK and SG

UK signs double tax treaties with Hong Kong and Singapore

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1/1/2199 08/04/2014
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Proving residency

Yvonne Law and Silent Li look at why companies with overseas investments need a certificate of resident status in order to benefit from Hong Kong’s tax treaties

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1/1/2199 08/04/2014
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The powers that be

Eamon Coates assesses the new powers given to Revenue by government in recent years

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1/1/2199 08/04/2014
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Lights! Camera!...

John Gleeson on the opportunity presented by Section 481 Film Tax Relief

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1/1/2199 08/04/2014
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Safe harbours

You don’t have to be an OECD member to be influenced by its tax policy. Sophie Ashley discusses how the organisation’s transfer pricing reports will impact Asian practitioners

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1/1/2199 08/04/2014
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Use of trusts

Despite their rigid nature, trusts may still be a useful tool in protecting assets or for planning your succession, say Crona Brady and Úna Ryan

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1/1/2199 14/07/2014
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Big bang nears

The right software and accurate data will be crucial to meeting the increased demands of payroll submissions. We look at the practical implications of Real Time Information

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1/1/2199 08/04/2014
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Dim sum bonds: a hot delicacy

China’s currency plans appear good news for offshore dim sum bonds and foreign investors, but greater clarity on tax issues is needed, say Matthew Wong and Ellen Sheng

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No place to hide

Tax evaders, beware! From mid-2013 Singapore will be treating serious tax crimes as money laundering offences as part of the global campaign for tax transparency

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1/1/2199 08/04/2014
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Shrinking the world

The US Foreign Account Tax Compliance Act (FATCA) has just come into force – and is threatening to turn the world of international tax management upside down

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1/1/2199 08/04/2014
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Weighing up your options

The third in this series of five articles examines a crucial phase of the strategy development process: generating and evaluating strategic options (defined as alternative strategies in the first article in this series). This follows on from the more analytical tools explored in the second article, and entails a great deal of strategic thinking.

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1/1/2199 07/07/2014
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Making strategic options fly

So far this series has highlighted that the competitive environment has a very profound impact on financial returns. For an example of the effect, let's take a brief look at the case of Marks & Spencer.

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1/1/2199 12/09/2014
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Something to declare

The Foreign Account Tax Compliance Act extends the long arm of the US tax collector across borders, with draconian punishments for ‘recalcitrant’ financial companies

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1/1/2199 08/04/2014
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Self-employed NIC

A monthly round-up of the latest developments in financial reporting, audit, tax and law

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1/1/2199 08/04/2014
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Entertainment

A monthly round-up of the latest developments in financial reporting, audit, tax and law

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1/1/2199 08/04/2014
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Gift aid

A monthly round-up of the latest developments in financial reporting, audit, tax and law

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1/1/2199 08/04/2014
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Dispute resolution

A monthly round-up of the latest developments in financial reporting, audit, tax and law

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1/1/2199 08/04/2014
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Interest on PPI

A monthly round-up of the latest developments in financial reporting, audit, tax and law

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Smartphones

This update was first published in the April 2012 UK edition of Accounting and Business magazine.

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1/1/2199 08/04/2014
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Employers and agents

A monthly round-up of the latest developments in financial reporting, audit, tax and law

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1/1/2199 08/04/2014
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EU takes UK to Court of Justice over tax repayment system

The UK government is being taken to the European Court of Justice (ECJ) with the European Commission claiming it has made it almost impossible for British taxpayers to recover some taxes levied in breach of European Union (EU) rules.

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1/1/2199 24/07/2014
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Tobin or not Tobin?

With France and Germany keen to introduce a financial transaction tax but fiercely resisted by the UK government, we explore the pros and cons of an EU-wide Tobin tax

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1/1/2199 08/04/2014
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Sole survivors

Sole practitioners are seeking new operating models to drive their business forward. Expert Ron Goldsmith looks at the challenges and opportunities.

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1/1/2199 07/04/2014
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Make or break

In their last of three articles on practice management, Tim Underwood and Derek G Smith examine the components of a deal – which can either make it happen or commit it to failure

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1/1/2199 07/04/2014
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People power for SMPs

Is there more scope for smaller practices to provide SMEs with advice on HR and employment law issues? Yes, say Mike Rigby and Professor Robin Jarvis

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1/1/2199 07/04/2014
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Small practices must up SME marketing effort

It might be anathema to some, but small practices need to step up their marketing efforts to retain their strong position in the SME market

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1/1/2199 07/04/2014
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Beyond equal opportunities

Companies were advised to capitalise on human diversity to enhance finance functions and business performance at the recent Accountants for Business Forum: Diversity Driving Performance in Global Business.

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1/1/2199 07/04/2014
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Diversity in adversity

Businesses increasingly see harnessing diversity as a way of dealing with globalisation and economic challenges, but what does that mean for the finance function?

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1/1/2199 07/04/2014
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Standing up to the CEO

Some chief executives famously brook no dissent but, however awkward it may be, posing searching questions is a core skill for an organisation’s financial conscience, its CFO

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1/1/2199 07/04/2014
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Social media and monetisation

Could your online presence be a money maker? Darryl Bannon FCCA has some advice

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1/1/2199 07/04/2014
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Commission countdown

From 1 January financial advisers will have to charge fees rather than commission. Some accountancy firms see the new regime as a perfect opportunity to grow their business

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1/1/2199 07/04/2014
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On top of your game

Gamification may be a buzzword in business, but it could help accountancy firms to improve their performance by driving a range of attractive employee behaviours

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1/1/2199 07/04/2014
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Sifting your client list

All practices have good and bad clients, so why not start the new year by having a close look at your client list and getting rid of those that are unprofitable and unrewarding?

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1/1/2199 07/04/2014
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Inside track: a banker’s view (part 2)

In the second of a series of articles on access to finance, Rebecca McNeil, head of business lending at Barclays Business, looks at how to make successful funding applications

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1/1/2199 04/04/2014
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How to manage it

The second of our articles on wealth management considers the far-reaching effects of the FSA’s retail distribution review for the providers of financial advice

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1/1/2199 04/04/2014
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Dangerously flawed

Henderson’s Seb Beloe asks how investors can spot companies that are vulnerable to unethical practices and adopt strategies to avoid problems

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1/1/2199 04/04/2014
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Inflation watch

With the threat of inflation looming large in Asia, companies would do well to act now to prepare for the challenges – and opportunities – that they could be presented with

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1/1/2199 04/04/2014
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Funding the export recovery

Graham Byrne on the funding opportunity for Irish companies as they explore export opportunities

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1/1/2199 04/04/2014
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Inside track: a banker’s view (part 3)

In the third in a series on access to finance, Rebecca McNeil, head of Business Lending at Barclays UK Retail Business Banking, Products & Segments, looks at the ways SMEs can respond when the going gets difficult

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1/1/2199 04/04/2014
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Dive into C-Suite

For the finance professional who is looking to find a place round the boardroom table, leadership acumen and interpersonal skills are as vital as technical expertise

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1/1/2199 16/06/2014
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When your people hate their job

Many employees in Asia are just coasting along or even actively loathing their occupation, according to a Gallup survey. But you can do something about it, says Cesar Bacani

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1/1/2199 16/06/2014
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Career boost

Talent doctor Rob Yeung advises how to hone your interview skills to exude confidence and ensure you give the right impression – and dispels the myth about body language

Article Leadership and management Online 567 words

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1/1/2199 14/07/2014
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Desperately seeking talent

With the introduction of tough new measures to curb foreign recruitment, Singapore’s accountancy firms must think outside the box to find the best people

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1/1/2199 16/06/2014
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New year, new franchise?

Is now a good time to start your own practice by buying into a franchise? Or if you already own a business, should you be thinking about expanding it and becoming a franchisor?

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1/1/2199 16/06/2014
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The new wave

Tailoring your HR strategy to offer Generation Y employees flexibility is worth the investment and professional development may help in increasing their numbers

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1/1/2199 16/06/2014
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Risk reporting worth reading?

Does risk reporting in Pakistan deliver value to investors or is it primarily driven by compliance? Syed Faraz Anwer provides answers and proposes some solutions

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1/1/2199 14/07/2014
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Resuscitation required

Corporate governance codes are often inappropriate to individual organisations, and a new approach is needed, argues Adrian Berendt

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1/1/2199 13/06/2014
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Risk redefined

Professor Wang Zhuquan outlines a more effective model for measuring the performance of working capital and assessing an enterprise’s financial risk

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1/1/2199 16/06/2014
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Importance of NEDs

Properly qualified and sufficiently experienced non-executive directors (NEDs) have a vital role to play in ensuring effective corporate governance in Ireland

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1/1/2199 13/06/2014
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2013: the worry...

Ramona Dzinkowski looks at what will keep global controllers up at night in 2013 and finds that uncertain times in both America and the Europe are playing a big part

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1/1/2199 04/04/2014
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The importance of discipline

The introduction of a new and voluntary code of corporate governance will not only drive the expansion of Malaysia’s capital markets but also nurture ethically self-reliant businesses that take responsibility for building sustainable and value-creating operations

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1/1/2199 24/07/2014
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XBRL: not all it seems?

It promises to streamline the way companies collect and report business data, but many doubters have yet to be convinced that XBRL can deliver

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1/1/2199 04/04/2014
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Pension millstone

Once seen as a hallmark of good corporate citizenship, final salary pension schemes have saddled UK and US businesses in particular with enormous financial obligations

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1/1/2199 04/04/2014
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A clear picture

Access to finance and the long arm of anti-corruption legislation mean that SMEs in the GCC are having to step up their corporate governance practices, says Pinsent Masons’ Alison Hubbard

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1/1/2199 07/04/2014
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Digital dilemmas

As more and more data is stored electronically rather than on paper, e-discovery is gaining significance in central and eastern Europe.

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1/1/2199 07/04/2014
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The profit doctors

Julia Payne and David Bowler of Incisive Edge explain how to use Twitter and Facebook effectively, and harness social media in your digital marketing.

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1/1/2199 07/04/2014
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The 10 tenets of running a firm

The art of managing a professional service firm: Operating a professional service firm is very different from running a product-based business.

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1/1/2199 07/04/2014
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The business of consolidation

For what reasons should firms consider undertaking mergers and acquisitions? This article explores why.

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1/1/2199 07/04/2014
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How to be a client magnet

What’s the key to being the ‘Go-To’ professional who every client wants to give their work to? This article discusses how to stand out form the crowd.

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1/1/2199 07/04/2014
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Limited exposure

The refusal by the former president of Olympus to cover up the company’s wrongdoing is to be applauded. But what now for corporate governance and whistleblowing in Japan?

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1/1/2199 04/04/2014
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Something to declare

The Foreign Account Tax Compliance Act extends the long arm of the US tax collector across borders, with draconian punishments for ‘recalcitrant’ financial companies

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1/1/2199 04/04/2014
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Africa connected

As Africans embrace mobile phone and internet technology, a new mindset that combines both the old and the new is emerging, reports Alnoor Amlani FCCA

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1/1/2199 04/04/2014
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Tweets of shame

Be aware that off-the-cuff posts to social media sites from employees can expose a firm and its clients to a world of embarrassment and unwanted attention

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1/1/2199 04/04/2014
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Charity trustees’ obligations

The Charity Commission has issued new guidance for trustees on reporting serious incidents, which includes their legal obligations, duties and responsibilities

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1/1/2199 23/09/2014
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Tool up to fight the fraudsters

One of the sharpest tools in the fraud risk management toolbox is the ability for businesses to bring private prosecutions, as Ian Brown and Kate McMahon explain

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1/1/2199 04/04/2014
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Breaking up is hard to do…

Breaking up is hard to do…but not impossible. Roger Bootle, winner of the Wolfson Economics Prize to create a blueprint for dismantling the euro, has written a meticulous instruction manual

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1/1/2199 09/09/2014
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Tip-offs: no longer taboo

Anti-corruption campaigns are encouraging more transparent business dealings in India, making whistleblowing services offered by accounting firms all the more popular

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1/1/2199 04/04/2014
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Closing the Trust gap

New research shows that while 75% of accountants believe the public think they are trustworthy, only 55% of the public agree. Can this ‘value gap’ be closed? ACCA’s Wendy Towner reports

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1/1/2199 22/07/2014
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Fraud in the board

Sacked by Olympus for his stand against financial corruption, ex-CEO Michael Woodford describes what happened when he blew the whistle

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1/1/2199 22/07/2014
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Career boost

Your leadership journey begins by looking within yourself, says our talent doctor Dr Rob Yeung. Plus, searching for jobs with your mobile device, the perfect commute, and more

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1/1/2199 08/04/2014
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Walking the talk

In his second article on putting finance on the map, David Parmenter extols the virtues of networking with colleagues, and gives some tips on how to prepare for a presentation

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1/1/2199 08/04/2014
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Career boost

Learn to control your emotions at work and you could make more money, says our talent doctor Dr Rob Yeung. Plus, taking a sickie, the perfect Christmas party, and more

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Ticket to the top

ACCA’s latest careers survey reveals an aspirational membership searching for, finding and making the most of opportunities to scale the career ladder

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1/1/2199 08/04/2014
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Career boost

Give the gift of feedback, urges our talent doctor Dr Rob Yeung. Plus what not to wear to work, the distracting power of social media, and more

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1/1/2199 08/04/2014
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Entering a new world

CFOs must prepare themselves and their teams to look beyond their traditional roles, said finance leaders at ACCA’s recent International Assembly

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1/1/2199 09/09/2014
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Talent doctor: relationships

Promotion comes faster if you’re organisationally savvy as well as task-efficient, says our talent doctor Dr Rob Yeung. Plus, office romance, eye candy for creativity, and more

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1/1/2199 16/06/2014
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Following in their footsteps

With few businesses thinking about who will fill CFOs’ shoes in the future, and demographic factors playing a significant role, qualified accountants aiming for the top could have the world at their feet

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1/1/2199 07/04/2014
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In search of ethical leadership

Ethical leadership is the answer to the problems in our global economy, but an ethical culture can only be fostered by top management. Emmanuel Kapizionis explains how the four Vs model can help

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1/1/2199 07/04/2014
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The magic of marketing

Starting a new series on improving the performance of the finance function, David Parmenter kicks off by looking at how to pitch more persuasively to the board

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1/1/2199 07/04/2014
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Career boost

Kicking off our new regular pages on tips for enhancing your career, we introduce our talent doctor, Dr Rob Yeung, and offer advice on getting the most out of meetings

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1/1/2199 07/04/2014
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The matrix revolution

Hay Group’s Signe M Spencer explains what today’s innovators can learn from successful matrix organisations, which have collaboration at their core

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The practice of obliquity

The value of obliquity – the principle that complex goals are best achieved indirectly – is demonstrated by the fact that the most profit-oriented companies are not usually the most profitable, says economist John Kay

Article Leadership and management Online 1913 words

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Competing on a global scale

While Malawian practitioner Dorothy Ngwira senses growing optimism among Africa’s SMPs, she warns that there will be challenges along the way

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1/1/2199 07/04/2014
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Which way now?

With austerity the watchword in the public sector, accountants are entering uncharted territory, says Professor Malcolm Prowle FCCA

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1/1/2199 07/04/2014
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Don't get swept away by stress

Stress affects performance and if left unchecked can engulf you. Read tips to develop soft skills to manage our stress and anger.

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1/1/2199 07/04/2014
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Mutual understanding

Communication skills are just as important as the technical ones if you want to succeed in the accountancy profession

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1/1/2199 07/04/2014
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Working all hours?

Profit doctors Julia Payne and David Bowler help an entrepreneur to keep their workload under control.

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1/1/2199 07/04/2014
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Closing the gap

As Africa takes off as a destination for foreign direct investment, the launch of the World Bank’s IFC African Corporate Governance Network couldn’t come sooner

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1/1/2199 13/06/2014
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Seeking nirvana

In a world where technology is continually turning business on its head, is finance technology delivering on its promise, asks ACCA’s Jamie Lyon

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1/1/2199 16/06/2014
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Risky business

With CFOs increasingly involved in shaping organisational strategy, for many, the development of enterprise risk management is becoming an integral part of the role

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1/1/2199 16/06/2014
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Little support for sell-by dates

In the wake of reporting catastrophes, the PCAOB is proposing mandatory auditor rotation in the US. But is this a solution in search of a problem?

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1/1/2199 07/04/2014
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No evidence of success

It’s not just companies in the US which are opposed to the PCAOB’s proposals for mandatory auditor rotation –professionals in Asia are also sceptical.

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1/1/2199 07/04/2014
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IFRS 10, 11, 12 and 13 issued

IASB issues four new IFRS

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1/1/2199 01/04/2014
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IFRS for SMEs - update April 2012

Financial reporting, a round-up of the latest developments in financial reporting.

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1/1/2199 03/04/2014
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Leases: operating or finance

Complex lease terms mean that it is often difficult to determine how they should be classified. Graham Holt examines IAS 17 and sheds some light on the matter

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1/1/2199 07/04/2014
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Accounting in a crisis

Philippe Förster and Olivier Scherer of PwC France consider some of the key issues in calculating the impairment of non-financial assets in tough economic conditions

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1/1/2199 03/04/2014
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Big storm over little GAAP

The US plan to restructure its GAAP modification procedures in the interest of private companies has triggered furious debate. Ramona Dzinkowski listens to both sides

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1/1/2199 03/04/2014
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Welcome complexity

EquitiesTracker.com’s Jimmy Vong explains why IFRS convergence is good news for investment analysts and ponders how the profession can aid investor decision-making

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1/1/2199 03/04/2014
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Regulators gain powers over conglomerates

A round-up of the latest developments in financial reporting and audit in the European Union

Article Corporate reporting Online 134 words

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1/1/2199 03/04/2014
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Annual reports: still essential reading

It's still essential reading, but more is needed to make the annual report truly fit for purpose, says ACCA’s Ian Welch

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1/1/2199 03/04/2014
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Closing the disclosure gap

Listed companies in emerging markets are catching up with those in developed companies on sustainability reporting, says Corporate Knights’ Doug Morrow

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1/1/2199 02/05/2014
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Jewel in the crown

The Crown Estate is a pioneer of integrated reporting. FD John Lelliott explains why the approach makes sense

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1/1/2199 16/06/2014
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The conundrum

Companies already practising integrated reporting complain that investors show little interest. So what is to be done, asks Professor Bob Eccles

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1/1/2199 06/05/2014
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Exceptions prove the broken rule

Excessive adjustment of corporate earnings to exclude supposedly one-off costs is a warning sign of a management team over-confident or under pressure, says Jane Fuller

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1/1/2199 06/05/2014
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The only way is ethics

New, independent IESBA chairman Jörgen Holmquist believes tackling the thornier issues and raising the whole profile of ethics are key to fully restoring the profession’s reputation

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1/1/2199 16/06/2014
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Seeds for growth

Michael Fallon MP, minister for business and enterprise, calls on accountants to help raise awareness of initiatives designed to help businesses

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1/1/2199 04/04/2014
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Farewell the euro?

Whether or not the single currency survives, trade in some eurozone member states is already taking place using old national currencies, alternative local currencies and virtual electronic currencies

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1/1/2199 24/07/2014
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Money money money

What is the future of the cash in our pockets? 2013 could be a pivotal year in the decline of physical money as new methods of payment come on stream

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1/1/2199 04/04/2014
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The search for finance

Recently dubbed ‘the backbone of the European economy’, sound accounting practices could help SMEs in their quest for finance and, ultimately, secure their survival

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1/1/2199 04/04/2014
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China looks to Europe

A survey has found that while 85% of Chinese companies are investing in Europe to boost market share, complicated legal and tax regulations are making their task challenging

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Catching on

Sub-Saharan Africa’s large Muslim population means Islamic banking is beginning to take off in the region, although the jury is still out on which regulatory model to adopt – if any

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1/1/2199 13/06/2014
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Selling a business

A sign of the welcome recovery in the country’s economy is the increase in corporate transactions in the buying and selling of businesses

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1/1/2199 13/06/2014
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Time to embrace prudent risk

It is said that in life there is no reward without risk. For CFOs operating in the volatile financial markets of 2012 this holds particular resonance. Yet despite uncertainty, accountants who take prudent risks can reap significant reward in the coming years, concluded finance specialists gathered at the ACCA Annual Conference in May in Shanghai.

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1/1/2199 04/04/2014
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Got you covered

John Murphy on the challenges of personal indemnity insurance in the current economic climate

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1/1/2199 04/04/2014
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The high cost of payroll software dependence

Depending too much on your payroll software could prove a costly exercise

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1/1/2199 04/04/2014
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Information security – a case study

Karl Houghton FCCA on the journey, and the value, of gaining an internationally recognised standard in information security

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1/1/2199 04/04/2014
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Dilemma: the information 'thief'

Second in our series of fictional case studies of dilemmas facing finance professionals: Andrew Hall considers an FD who is suspiciously successful.

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1/1/2199 16/06/2014
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Cash quandary

Hoard, distribute or invest? Corporates face a knotty problem in deciding what exactly should be done with the enormous cash mountain they have collectively stockpiled

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1/1/2199 03/04/2014
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Tax valuation and reporting

Valuation is important for a variety of tax purposes: capital gains tax, inheritance tax and stamp duty as well as the income tax rules for employee share transactions.

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1/1/2199 23/09/2014
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Cash is king

The temptation to clear long-term debts with working capital has proved to be the downfall of many businesses. Without good cashflow, they can simply run out of money

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1/1/2199 03/04/2014
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Grasping the intangibles challenge

A brand or company is often worth far more than the sum of its physical attributes. But how can this value be measured, when you can’t see, touch or feel it?

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1/1/2199 03/04/2014
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Going private

We look at why more companies are considering delisting

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1/1/2199 03/04/2014
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Accounting solutions

In this month’s column, PwC's Thomas Roberts and Iain Selfridge answer a technical question on accounting for a property lease

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1/1/2199 03/04/2014
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Red tape shredded on EU grants

A simplification of the reporting rules for loans and grants supplied by EU institutions is expected to make life a great deal easier for accountants handling such funds

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1/1/2199 24/07/2014
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Attention, crowdfunders!

In the first of a two-part series on startups, KPMG’s Ivan Lukanov ACCA looks at the challenges the forthcoming revised standard on revenue recognition is likely to create

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1/1/2199 03/04/2014
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Bursting the carbon bubble

Fossil fuel companies should start accounting for the risk that their vast reserves may ultimately end up as stranded assets, says ACCA’s Rachel Jackson

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1/1/2199 03/04/2014
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real-time reporting

Companies already collect myriad data for their own purposes. New ACCA research suggests investors are urging them to share that information, in real time

Article Corporate reporting Online 1918 words

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1/1/2199 03/04/2014
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What the world thinks

The responses to the draft international integrated reporting framework consultation are in. Ramona Dzinkowski analyses what interested stakeholders had to say

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1/1/2199 03/04/2014
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ACCA CFO Summit 2013

Over 400 CFOs and senior finance executives gathered to hear speakers and panellists discuss the salient issues while ACCA Shanghai also welcomed 20 approved employers

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1/1/2199 14/07/2014
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Spot trading of carbon emissions

The European Commission has proposed that the spot trading of carbon emissions permits be controlled by EU financial instrument laws, reducing this market’s exposure to fraud.

Article Corporate reporting Online 192 words

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1/1/2199 21/03/2014
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Lessons from New Zealand

Looking for an entry-level route into sustainability reporting? Waikato Management School has come up with a set of minimal requirements, as Martin Kelly FCCA explains

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1/1/2199 21/03/2014
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Carbon counting

When it comes to trading in carbon emissions, Europe is right up there with the best, which makes its chaotic accounting for emissions allowances all the more disturbing

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1/1/2199 14/07/2014
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Beating the Drum

With commercially minded investors joining in with ever louder calls for organisations to address sustainability issues, the Earth Summit in Rio this month highlights the subject’s growing importance to the business agenda

Article Corporate reporting Online 1348 words

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1/1/2199 21/03/2014
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2020 vision

Compulsory integrated reporting and an end to quarterly earnings guidance will help achieve sustainable capitalism by 2020, say Al Gore and David Blood

Article Corporate reporting Online 1529 words

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1/1/2199 22/07/2014
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The new investors

Less trusting and increasingly short-termist – investors have changed since the financial crisis and this has consequences for the future of corporate reporting, says ACCA’s Ian Welch

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1/1/2199 21/03/2014
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trust or bust

Among the topics at ACCA’s Accounting for the future conference last month was the need to rebuild investors’ trust in corporate reporting and how that could be done

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1/1/2199 21/03/2014
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Entering a new world

CFOs must prepare themselves and their teams to look beyond their traditional roles, said finance leaders at ACCA’s recent International Assembly

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1/1/2199 24/07/2014
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Matching form to function

The ownership structure and accountability arrangements of a business must support the values and principles it professes, says a new study

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1/1/2199 06/05/2014
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Survival tool

Overall budget management is a way to guarantee an enterprise’s survival. Neusoft Group’s CFO Zhang Xiao’ou explains how it works in practice

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1/1/2199 14/07/2014
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Model behaviour

Good financial reporting is an essential ingredient for inclusive businesses in emerging markets that are seeking to bring low-income cohorts into their supply chains

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1/1/2199 20/03/2014
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Up, up and away

Although CFOs are weighed down by growing compliance, control and regulatory demands, it is vital that they free themselves to keep business growth in sight

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1/1/2199 22/07/2014
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Polish pioneer

Romek Lubaczewski FCCA, consulting leader for Poland at PwC, helps clients establish shared service centre and business process outsourcing centres around the world

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1/1/2199 21/03/2014
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The filter kings

Finance professionals are the ones with the skills to analyse vast datasets and distil information, thus providing a critical new business service, says Ng Boon Yew

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1/1/2199 21/03/2014
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GBS: friend or foe?

They’re the next big thing in delivering back-office transactional functions, but what are global business services and why should CFOs care? Deborah Kops explains

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1/1/2199 21/03/2014
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Extremes head for the mainstream

Severe weather can cost billions in damage and lost revenue, and its impact on insurance and risk management looks set to increase

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1/1/2199 04/04/2014
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Driven to change

With risk management high on corporates’ agendas, three simple ideas could put the brakes on other companies travelling the same unfortunate route as Toyota

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1/1/2199 04/04/2014
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Christchurch: Road to recovery

The aftermath of the earthquake that hit New Zealand’s second largest city has put huge strain on local businesses. But they are adapting and coming back with great resilience

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1/1/2199 04/04/2014
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Being prepared

The massive earthquake and tsunami in Japan highlight how important it is for public and private organisations to have a robust disaster risk management plan in place

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1/1/2199 04/04/2014
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Richer seams

China Shenhua’s CEO Dr Ling Wen explains how he introduced a comprehensive risk management system that transformed the coal-based energy company

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1/1/2199 04/04/2014
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What lies beneath

ACCA’s Richard Martin casts a keen eye over the new conceptual framework to see how it impacts current debates over IFRS

Article Corporate reporting Online 1258 words

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1/1/2199 03/04/2014
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The great SASB

SASB is developing standards for disclosure of material environmental, social and governance issues not covered by the US SEC. Holly Clack and Andy Savitz report

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1/1/2199 03/04/2014
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Lease alert

The final proposals for the replacement standard for leases include putting all lease types on the balance sheets of lessees as well as lessors, as ACCA’s Paul Cooper explains

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1/1/2199 03/04/2014
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The next generation

New, improved sustainability reporting guidelines were launched at a landmark Global Reporting Initiative conference in Amsterdam in May

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1/1/2199 03/04/2014
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Directive change

Brussels now wants environmental and social information disclosed by large companies. We investigate the repercussions of the proposed reporting amendments

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1/1/2199 03/04/2014
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GCC insurance is evolving

The insurance sector in GCC countries is having to adapt to a fast-changing environment and evolving regulatory and governance landscape, says Adeel Mushtaq FCCA

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1/1/2199 03/04/2014
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Accounting solutions

In this month’s column, PwC authors answer technical questions on employee incentive plans in a business combination, and on agent versus principal

Article Corporate reporting Online 664 words

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1/1/2199 03/04/2014
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Making up their minds

Despite the SEC’s issuance of a ‘final’ report, the waiting standard-setting community is no clearer about when, or if, the US will adopt IFRS. Ramona Dzinkowski reports

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1/1/2199 14/07/2014
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Accounting solutions

In this month’s column, PwC authors answer technical questions on share purchase agreements, and on accounting for insurance policies

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1/1/2199 03/04/2014
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Compact considerations

ACCA recently signed up to the UN Global Compact. ACCA’s Roger Adams and Gordon Hewitt explain why, and look at whether it could be right for your organisation

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1/1/2199 03/04/2014
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More help for the perplexed

In the second of two articles, ACCA’s Roger Adams looks at identifying best corporate reporting practice and gives a glimpse of the accounting model of the future

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1/1/2199 03/04/2014
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Cash equivalents or not cash...

Some cashflows that look similar may have to be classified differently by different entities because of the nature of their business. Graham Holt explains

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1/1/2199 03/04/2014
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Hoogervorst reaches out

Disappointed but unbowed by US reluctance on IFRS, IASB chairman Hans Hoogervorst explains how the board is attracting more input from emerging economies

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1/1/2199 03/04/2014
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How to float a company

In the first of a two-part series about looking at the steps to take to ensure that a flotation goes without a hitch, we look at how to make the party go with a flow

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1/1/2199 04/04/2014
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Planning to secure finance

A focused business plan will improve your chances of securing finance, according to Niall Rice

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1/1/2199 04/04/2014
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Inside track – a banker's view (part 1)

In the first of a quarterly series of articles on access to finance, Rebecca McNeil, head of debt and risk-based products at Barclays Business, looks at how SMEs can best seek funding

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1/1/2199 04/04/2014
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A window on your cashflow

Invoice financing can enhance the performance of fast-growing small businesses, say its providers, as the concept encourages more rigorous financial management

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1/1/2199 04/04/2014
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Capital competition

There is real competition for capital, but companies can improve their chances of securing the right funding with some simple voluntary disclosures, says PwC’s Alison Thomas

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1/1/2199 04/04/2014
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Accounting solutions

In this month’s column, PwC authors answer technical questions on changes in tax rates in interim disclosures, and on segment reporting in current economic conditions

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1/1/2199 04/04/2014
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The softly, softly approach

This article explores soft skills to support career progression as well as working successfully in an increasingly global business environment.

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1/1/2199 07/04/2014
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Standing out from your peers

What do managing partners need to do to differentiate themselves in the world of professional services, ask Rob Lees, Derek Klyhn and August Aquila

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1/1/2199 07/04/2014
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An open book

Business leaders who succeed in the uncertain and volatile post-recession world will be those who operate in an accountable way, says Ruth Spellman

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1/1/2199 07/04/2014
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The evolving CFO

Having just a solid financial and accounting background is no longer sufficient for the modern CFO. So what qualities and skill sets do they need to succeed in today’s world?

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1/1/2199 07/04/2014
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Leadership lessons from MI5

After spending five years as the Head of MI5, Eliza Manningham-Buller had plenty of experience to draw on for her leadership advice to ACCA members.

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1/1/2199 09/05/2014
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Head to head?

A recent Gartner survey suggests that CFOs have more clout than CIOs in making IT spending decisions, but collaboration is the key to success, say commentators

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1/1/2199 07/04/2014
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The hidden costs of redundancy

The cost of redundancy cannot be measured purely in terms of the financial package on offer

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1/1/2199 07/04/2014
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The need to walk the talk

Most employers say developing talent is vital to retain staff, but few have effective talent management programmes in place

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1/1/2199 07/04/2014
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The great Generation Y talent show

Generation Y finance professionals are different, and unless employers meet their aspirations they will be taking their skills to your rivals.

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1/1/2199 07/04/2014
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Digging up the talent

Finance business partners don’t grow wild – they need to be identified and cultivated – so leaders should get gardening, says KPMG’s Ian Lithgow

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1/1/2199 07/04/2014
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Engagement letters

A monthly round-up of the latest developments in financial reporting, audit, tax and law.

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1/1/2199 24/09/2014
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Going private

As the cutbacks bite, how easy is it for public sector finance professionals to find jobs in the private sector? And what can they do to boost their chances?

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1/1/2199 07/04/2014
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Review of ISAs

The International Auditing and Assurance Standards Board (IAASB) is to undertake a post-implementation review of clarified International Standards on Auditing.

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1/1/2199 18/03/2014
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Reporting changes

A monthly round-up of the latest developments in financial reporting, audit, tax and law: reporting changes

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1/1/2199 18/03/2014
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Revised ISA and bulletin

The Auditing Practices Board (APB) has issued revised versions of both ISA (UK and Ireland) 700, The Auditor’s Report on Financial Statements; and Bulletin 2010/2, Compendium of Illustrative Auditor’s Reports on UK Private Sector Financial Statements, for periods ended on or after 15 December 2010

Article Auditing and assurance Online 208 words

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1/1/2199 18/03/2014
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ISA 550 related parties

ISA 550 focuses the auditor's attention on the risk of material misstatement that may arise due to the existence of related-party relationships and transactions. The standard emphasises the importance of considering these matters during planning and especially as part of risk assessment. There are some specific procedural requirements, and audit firms may need to review current practice to ensure that these requirements are met. Ultimately, ISA 550 provides clear guidance on the audit of this potentially challenging and extremely important area.

Article Auditing and assurance Online 1753 words

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1/1/2199 23/09/2014
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Practical auditing under clarified ISAs

International Standards on Auditing (ISAs) issued by the International Auditing and Assurance Standards Board are effective for audits of accounting periods starting on or after 15 December 2009 (for the UK, periods ending on or after 15 December 2010). For many auditors the performance of their first engagements under the new ISAs are therefore imminent and need to be supported by relevant training and changes to the audit methodology adopted.

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1/1/2199 23/09/2014
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ISA 610

A monthly round-up of the latest developments in financial reporting, audit, tax and law financial reporting

Article Auditing and assurance Online 227 words

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1/1/2199 18/03/2014
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The shape of things to come

With regulators, standard-setters and investors all driving major changes to audit, the effects are being felt around the world, says Robert Bruce

Article Auditing and assurance Online 1596 words

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1/1/2199 13/06/2014
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Guide to help SMPs

Technical update - Guide to help SMPs

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1/1/2199 18/03/2014
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Quality control review

ACRA has issued Audit Practice Bulletin No 1 of 2011, Engagement Quality Control Review.

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1/1/2199 18/03/2014
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Standards and guidance

A monthly round-up of the latest developments in financial reporting, audit, tax and law

Article Auditing and assurance Online 124 words

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1/1/2199 18/03/2014
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The problem with rotation…

In the wake of reporting catastrophes, the PCAOB is proposing mandatory auditor rotation in the US. But is this a solution in search of a problem, asks Ramona Dzinkowski

Article Auditing and assurance Online 1484 words

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1/1/2199 18/03/2014
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Audit: the next level

The changes required by the clarified ISAs, and their impact on the audit approach

Article Auditing and assurance Online 1153 words

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1/1/2199 18/03/2014
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Why SMEs want limited audits

UK research offers insights into audit needs of smaller, non-publicly accountable businesses

Article Auditing and assurance Online 644 words

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1/1/2199 18/03/2014
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Example auditor reports published

The APB has published 46 example auditor’s reports for periods ending on or after 15 December 2010

Article Auditing and assurance Online 192 words

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1/1/2199 18/04/2014
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Spreading the clarity word

It is over two years since the ink began drying on the 36 clarified International Standards on Auditing (ISAs). March 2009 marked the completion of a major project to improve the clarity and quality of the previous standards by updating and reformatting them. Since then, a steady momentum has been building around the world for the adoption of clarified ISAs.

Article Auditing and assurance Online 942 words

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1/1/2199 14/07/2014
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A sharper shield

If audit is to be reformed to help to prevent another global financial crisis, there needs to be a real debate on the issue of auditor liability, says ACCA’s technical head, John Davies

Article Auditing and assurance Online 1822 words

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1/1/2199 01/10/2014
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Taxation
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RTI ROUND-UP

Real-time information (RTI) deadlines are approaching, with employers and pension providers being required to provide information under RTI commencing April to October 2013.

Article Taxation Online 926 words

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1/1/2199 01/10/2014
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Corporate reporting
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IAS 16 and componentisation

Many entities are grappling with the move to International Financial Reporting Standards (IFRS), particularly in emerging economies but also wherever local government agencies and institutions are about to move to IFRS. One of the issues facing these entities is the componentisation of property, plant and equipment (PPE). At first sight, it seems a fairly straightforward process, but the devil lies in the detail.

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1/1/2199 01/10/2014
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O&P means USP

In the first of two articles on organisation and people (O&P) strategy, Dr Tony Grundy looks at what it really means in practice

CPD Article Business management Online 1126 words

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1/1/2199 07/10/2014
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O&P and economic value

In his second of two articles on organisational and people strategy, Dr Tony Grundy examines its effect on economic value

CPD Article Business management Online 1365 words

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1/1/2199 07/10/2014
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Managing alliances

In the fourth article in his series on international business, Tony Grundy explains how alliances can add real value

CPD Article Business management Online 1273 words

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1/1/2199 07/10/2014
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Marketing and branding

In his third article on marketing, Dr Tony Grundy examines how marketing and branding strategies create economic value

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1/1/2199 07/10/2014
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Acquisitions without tears

In the third article in his series on international business, Tony Grundy explains how to make effective acquisitions

CPD Article Business management Online 1342 words

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1/1/2199 07/10/2014
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International management

Starting a new series, Dr Tony Grundy discusses the factors affecting business across borders and how to manage them

CPD Article Business management Online 1375 words

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1/1/2199 07/10/2014
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International strategies

In the second article in his series on international business, Tony Grundy looks at how to develop strategies

CPD Article Business management Online 1310 words

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1/1/2199 07/10/2014
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Tax and luxury company cars

Recent changes have generally improved the tax relief that a business receives when it buys or leases a luxury car. However, since 6 April 2011 the tax cost of being provided with a luxury company car has increased for directors and employees

CPD Article Business law Online 1469 words

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1/1/2199 01/10/2014
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Finance Bill 2012

CCA’s Mirela Dewshi and Mary Fraser review enterprise initiatives in the Finance Bill 2012, introduced by the government to encourage investment and growth

CPD Article Auditing and assurance Online 1882 words

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1/1/2199 01/10/2014
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Seed investment

A monthly round-up of the latest developments in financial reporting, audit, tax and law

Article Financial management Online 219 words

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1/1/2199 01/10/2014
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Taxation
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Campaigns - April 2012

A monthly round-up of the latest developments in financial reporting, audit, tax and law

Article Taxation Online 185 words

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1/1/2199 01/10/2014
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Taxation
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Finance Bill 2012

CCA’s Mirela Dewshi and Mary Fraser review enterprise initiatives in the Finance Bill 2012, introduced by the government to encourage investment and growth

CPD Article Taxation Online 1882 words

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1/1/2199 01/10/2014
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Finance Bill 2013

ACCA’s Simon Wood and Barinder Chadha offer a rundown of the principal changes to the UK tax regime made by the 2013 Budget and Finance Bill

CPD Article Taxation Online 1799 words

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1/1/2199 01/10/2014
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A clear picture

Access to finance and the long arm of anti-corruption legislation mean that SMEs in the GCC are having to step up their corporate governance practices, says Pinsent Masons’ Alison Hubbard

Article Financial management Online 1291 words

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1/1/2199 26/11/2014
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Governance, risk and control
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Risk loaded onto cfo's plate

CFOs in Singapore rank enterprise risk management as the functional responsibility that has grown the most in importance in the last three to five years, according to a recent survey.

Article Governance, risk and control Online 1194 words

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1/1/2199 26/11/2014
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Taxation
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In the hot seat

As the HMRC launches its Real Time Information (RTI) pilots, HMRC’s Jane Brothwood looks at what it will mean for pay as you earn (PAYE)

Article Taxation Online 693 words

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1/1/2199 26/11/2014
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Dynamic moves

Mukesh Butani takes a look at the many and diverse reforms which are helping Asia to overcome the financial crisis that is still crippling many Western economies

Article Taxation Online 1098 words

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1/1/2199 26/11/2014
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Tax and trust

Taxation of corporates is in the good citizenship spotlight, says ACCA’s Chas Roy-Chowdhury, and the accountancy profession must respond accordingly

Article Governance, risk and control Online 1196 words

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1/1/2199 26/11/2014
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Leadership and management
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Power up a finance partner

They’re meant to be business-facing, but what exactly are Finance Business Partners? An ACCA/KPMG report looks at the role

Article Leadership and management Online 1065 words

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1/1/2199 26/11/2014
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Accounting solutions

In this month’s column, PwC authors answer technical questions on changes in tax rates in interim disclosures, and on segment reporting in current economic conditions

Article Business management Online 633 words

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1/1/2199 19/11/2014
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Diversity in adversity

Businesses increasingly see harnessing diversity as a way of dealing with globalisation and economic challenges, but what does that mean for the finance function?

Article Business management Online 1762 words

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1/1/2199 27/11/2014
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Financial reporting
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The divided don’t rule

The EU’s Maystadt Review identifies more cooperation between the national accounting standard-setters as the key for Europe to increase its influence on IFRS

Article Financial reporting Online 1298 words

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1/1/2199 18/11/2014
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Corporate reporting
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Vision for the future

It is time to unite behind the integrated reporting vision, says IIRC chief executive Paul Druckman, as the organisation launches its draft international framework

Article Corporate reporting Online 1824 words

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1/1/2199 18/11/2014
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Governance, risk and control
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Digital Darwinism

A new ACCA report looks at 10 technology trends that will force finance professionals to change the way they do business – or go out of business. ACCA’s Faye Chua explains

Article Governance, risk and control Online 1472 words

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1/1/2199 18/11/2014
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IES 6, assessment of professional competence

ACCA welcomes the opportunity to comment on the above. ACCA is the largest and fastest-growing global body for professional accountants with over 147,000 members and 424,000 students in 170 countries.

Article Business management Online 88 words

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1/1/2199 18/11/2014
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Fast month-end reporting: part two

Delight the chief executive by completing your month-end reporting process inside three working days. David Parmenter continues his explanation of how it is done

Article Business management Online 656 words

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1/1/2199 18/11/2014
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Ready to split?

In the last of his series on international business, Tony Grundy looks at the options available for the divestment of a business

CPD Article Business management Online 1354 words

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1/1/2199 21/10/2014
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Finance professionals' role

Do finance professionals play a vital part in the success of team performance within a business scenario? asks Stuart Blyth

CPD Article Business management Online 1489 words

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1/1/2199 07/10/2014
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E-learning
Business law
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Generation hangover

Recent research has found that 77% of employers believe alcohol is the biggest threat to employee well being. A survey by Knowledge Union Health Care showed that 33% of employees admitted to being hungover at work.

E-learning Business law Online 1 hour

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1/1/2199 04/12/2014
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Business law
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An introduction to the UK corporate governance guide for listed companies

This course will provide an overview of some of the key developments in corporate governance over the last thirty years in the UK and will outline the key requirements of the new UK Corporate Governance Code issued in 2010.

E-learning Business law Online 1.5 hours

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1/1/2199 04/12/2014
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Automatic enrolment: a guide for accountants

This course will explain the background and need for automatic enrolment and how you can comply with the legislation.

E-learning Business law Online 4 hours