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- Responsibilities for Non-Executive Directors
- Non-executive directors must show that they adequately supervised and controlled the affairs of the company in order to avoid restriction.
- Practice Introduction Service
- Telecommuting - Is it for you?
- Aidan Clifford takes us through the various options that face someone choosing telecommuting as their preferred choice of working.
- APB Ethical Standards for Auditors - Is it the death of the sole practice?
- From December 2004, auditors will have to comply with the APB's Ethical Standards on auditor independence. The draft APB standards would unnecessarily restrict a number of activities currently permitted to be carried out by practitioners for their clients, which would result in loss of knowledge, delays in decision making and increased costs. The APB proposes some measure of relief but only for the smallest audits.
- Controlling Your Financial Systems Purchase
- Michelle Hourican reminds us of the importance of selecting the right financial system to meet the individual needs of your organisation. Remember buying a system is like buying a car!
- Employment Law Update
- Question time
- Five New UK and Irish Accounting Standards
- As part of the strategy of convergence with International Financial Reporting Standards (IFRS), the Accounting Standards Board is issuing five new accounting standards that are applicable in the UK and Ireland.
- Capital Contributions
- Capital contributions are when an entity injects funds into another company in the form of a non-refundable gift. It usually occurs in group structures where a subsidiary is re-capitalised or where an inter-company debt is forgiven but it is also used in complex tax planning between companies in common ownership. Waiver of inter-company debt is not strictly a capital contribution but has a similar accounting treatment.
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