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Technical articles

• The taxation of trusts and trust beneficiaries
• by Richard Thornton
• relevant to Paper 2.3(MYS), Paper 3.2(MYS)
• The proceeds of crime act 2002
• by David Kelly
• relevant to Paper 2.2(ENG) and (GLO)
• Strategic choices and change management
• by Diarmaid Ó Corrbuí and Martin Corboy
• relevant to Paper 3.4, Paper 3.5

Feature articles

• Let there be light
• Harmony and simplicity or disparity and muddle? Growing anxiety has arisen over the introduction of IFRS.
• ACCA introduces research programme
• ACCA has launched its most ambitious research programme, with the publication of its research strategy document Global Insight into Responsible Business.
• Equitable abandons E&Y claim
• Equitable Life's decision to abandon its damages claim against Ernst & Young does more than lift a bleak financial shadow which has hung over the firm for four years
• The first degree
• More than 3,000 students from over 70 countries have been awarded the BSc in applied accounting. Gwen Cheeseman reports on this year's celebration of achievement at Oxford Brookes University
• Parliamentary launch for ACCA Public Policy Unit
• The establishment of ACCA's Public Policy Unit reinforces our commitment to constructive communication with key policymakers.
• An Englishman in New York
• Robert Butler joined Reuters' graduate training programme in 1992. Thirteen years later, he is vice-president - finance, service and operations, in the New York office. Colette Steckel went to meet him
• Higher ambition?
• As the largest international accountancy body, ACCA offers unique opportunities with global organisations. Lesley Meall talks to members and recruitment consultants to give you the inside track
• Budget balancing acts
• One year after the main EU economies topped the 3% fiscal deficit limit, the eurozone as a whole has now broken the target, established by the Maastricht agreement.

Learning centre advice

• How to - apply online
• 3 things you should know about - procrastination

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