In July 2015 amendments were made to FRS 102 to incorporate the new small entities regime and make other amendments necessary to maintain consistency with company law.
Lifetime allowance applies to all pension receipts, whether from a defined contribution or defined benefit scheme, and also where life insurance is paid from a registered scheme
Company purchase of own shares - 23 May 2016
This factsheet explains how a company can buy back shares from shareholders
Engagement letters for tax practitioners - 01 April 2016
This guidance, issued in March 2016, provides guidance to tax practitioners about engagement letters for tax work
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An important part of ACCA's institutional work is to contribute to the debate on technical issues affecting businesses and accountancy; but also to represent the interest of its members in relation to the legislation and the professional standards they have to comply with in their work.
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