Technical resources

Technical factsheet: shares owned by children: legal and tax implications

Many business owners consider giving their children shares and then paying dividends on those shares, looking to take advantage of the children’s personal tax allowances

Technical factsheet: LIBOR transition – SME frequently asked questions

This factsheet covers all the main information needed to prepare for the transition away from LIBOR, and provides links to the documents and websites that offer more detail.

ACCA’s Public Sector Roundtables: Continuing Two Important Conversations with the Experts

As part of the 10th-annual Virtual Public Sector Conference (VPSC), ACCA’s Public Sector Team convened two roundtables to continue conversations from our VPSC with a number of expert participants.

ACCA's feedback to Isle of Man FSA 2021/22 proposed fees consultation

ACCA welcomes the opportunity to provide feedback on the proposed fees for 2021-2022. We represent ACCA members and firms of accountants registered with the Authority to provide financial services in the Isle of Man (IOM). Our response to this consultation is informed by members’ input obtained from the ACCA Members’ Network in the IOM.

Fostering Economic Recovery through Green Finance Education

On 14 October 2020 at 11.00 CET, the Green Finance Platform and the Association of Chartered Certified Accountants (ACCA) will host a webinar, “Fostering Economic Recovery through Green Finance Education” to discuss many of these issues.

IESBA Proposed Revisions to the Fees-Related Provisions of the Code

ACCA and CA ANZ joint response to IESBA's Exposure Draft aimed at strengthening the fee-related independence provisions of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).

FCA regulated fees and levies: Rates proposals 2020/21 (CP20/6)

ACCA response to FCA consultation on regulated fees and levies rate proposals for 2020/21

Guide to... your money and your business

As the owner-manager of a small or medium enterprise, your own financial affairs are likely to be closely entwined with the way you run your business

Guide to... floating your company

Floating your company can be one of the most exciting experiences in your business life, but it can also be stressful, time-consuming and expensive

Hong Kong's Automated Future – An RPA Guide for Finance Functions

KPMG China and ACCA Hong Kong joint report looking at the current state of automation technologies in Hong Kong, with a particular focus on RPA implementation within finance functions.

Belt and road initiative event Brussels

ACCA and the EU-Asia Centre, the European Movement International (EMI) and UEAPME host a multi-stakeholder conference on 'The Belt and Road Initiative (BRI) : Reshaping the Global Value Chain', 30 January 2018.

The race for relevance - technology opportunities for the finance function

This report explores the opportunities and challenges that technology presents for the future CFO function in the face of extraordinary digital change impacting businesses. The report shares insights from leading executives across the world on the technologies changing the face of the finance function, and examines how finance can harness the explosion in digital capabilities to help drive long term corporate value.

Hedging their bets: The Impact of Brexit on the Financial Services Industry

Summary of event in Brussels on 22nd November to discuss the impact of Brexit on the Financial Services Industry

The economic benefits of the modern silk road: the China-Pakistan Economic Corridor (CPEC)

ACCA and Pakistan-China institute study the opportunities and challenges the China-Pakistan Economic Corridor (CPEC) bring to Pakistan and professional accountants in the country.

Far east to wild west: demand and supply in the new gas landscape

A report that summarises key issues facing finance professionals in the gas sector

Enhancing Transparency of Beneficial Ownership of Hong Kong Companies

Consultation Paper on Enhancing Transparency of Beneficial Ownership of Hong Kong Companies Issued by the Financial Services and the Treasury Bureau, Hong Kong

Integration between finance and other functions in china

Changes in economic performance in China have led to an increased focus on strategy and performance management across the State Owned Enterprises (SOEs). This report examines, with input from Finance professionals in China, how aligning performance management to business strategy and effectively partnering with the business can improve performance monitoring.

Consultation Paper on measures to counter BEPS Hong Kong

Consultation Paper on measures to counter Base Erosion & Profit Shifting Issued by the Financial Services and the Treasury Bureau, Hong Kong

Enterprise Performance Management: an eye on performance

This report is the culmination of three surveys jointly commissioned by ACCA and KPMG to assess how EPM can support business planning, reporting and analysis.

Proposed Enhancements to The Stock Exchange of Hong Kong Limited

Proposed Enhancements to The Stock Exchange of Hong Kong Limited (Exchange)’s Decision-Making and Governance Structure for Listing Regulation Consultation issued by the Hong Kong Stock Exchange and SFC

ACCA response to COSO ERM consultation

ACCA response to a public exposure draft issued by the Committee of Sponsoring Organisations of the Treadway Commission, 'Enterprise Risk Management – Aligning Risk with Strategy and Performance'.

Digital finance function: introduction

Introduction to the series jointly run by ACCA and PwC and exploring the challenges that digital disruption brings to the finance function.

Innovation and ERM: partners in managing the waves of disruption

A joint report with the Institute of Management Accountants (IMA) looking at how enterprise risk management (ERM) and innovation together can provide businesses with the tools to combat waves of disruption.

Financial management and business success – a guide for entrepreneurs

A guide designed to help small businesses understand the importance of financial literacy and to guide them through the basic elements.

New Support Scheme for Professional Services in Hong Kong

New Support Scheme for Professional Services in Hong Kong. Consultation issued by the Commerce and Economic Development Bureau, Hong Kong

Britain's debt

This report examines household financial resilience, and its links with income, credit use and over-indebtedness

State of the non-profit finance function

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

Finance using IP

The Intellectual Property Office has developed a useful toolkit for IP finance

The robots are coming? Implications for financial shared services.

This report draws on the expertise of ACCA’s finance transformation, shared services and outsourcing advisory group to provide a range of perspectives on the future of automation and the use of robotic software in the finance function.

Tomorrow’s finance enterprise

This report investigates the key influences shaping the future role of the CFO and tomorrow’s finance enterprise.

Canadian CFO Sentiment Study - March 2015

Canadian finance executives are showing great confidence in the US market in 2015, however when it came to their views on the domestic or global economy, most took the middle ground.

Finance transformation roles: pathways to CFO

This report asks a simple question: are finance shared service and transformation roles valuable in the career path to becoming a CFO?

Financial insight: challenges and opportunities

This joint report from ACCA and IMA suggests ways the finance function can improve current approaches to business partnering.

A price cap on high-cost short-term credit (HCSTC)

Comments from ACCA to the Financial Conduct Authority (FCA).

Podcasts

ACCA is always looking at new, innovative ways of delivering information to our members, which is why we’ve started to develop podcasts and vodcasts.

Transformation challenges in finance

This report considers the challenges CFOs face by finance transformation and suggests a number of good practices that organisations can follow in transforming their finance operations.

The smart finance function in today’s complex world

This paper outlines ACCA’s smart finance function campaign, launched in April 2014. The campaign showcases the good practices, challenges and opportunities that corporate finance functions face in ‘working smarter’.

Tomorrow's finance enterprise

This report seeks to answer the question, what are the key influences shaping the future role of the CFO and tomorrow’s finance enterprise?

Finance leaders survey report: September 2013

This report presents the results of the third of a series of surveys that ACCA and IMA conduct every six months to track how finance issues are evolving.

ACCA insights - overview

ACCA insights is a monthly ezine that reviews ACCA's work on the key policy issues of the last month.

Is finance function technology delivering on its promise?

This report discusses the current use of technology in finance shared services and outsourcing. It considers the extent to which technology is changing the face of finance delivery and providing value for the organisation.

Global business services: a game changer for the finance organisation?

This report discusses the implications of global business services for the finance function. It considers the extent to which GBS will significantly change the remit and nature of today’s finance organisation.

Future pathways to finance leadership

This report looks at how the future role of the CFO is expected to evolve, and the career experiences likely to be of most benefit to next generation CFOs.

Finance leaders survey report: June 2013

ACCA and IMA, June 2013. This is the second of a series of surveys that ACCA and IMA conduct every six months to track finance leaders' views on key issues.

Talent and capability in global finance functions

This report uses detailed case studies to present insights from leading organisations on the challenges, solutions and opportunities for talent management in today’s global finance function.

IPSASs and government finance statistics reporting guidelines

Comments from ACCA to the International Public Sector Accounting Standards Board, 28 March 2013.

IASB: recoverable amount disclosures for non-financial assets: proposed amendments to IAS 36

Exposure Draft ED/2013/1, issued by the International Accounting Standards Board (IASB). Comments from ACCA to the International Accounting Standards Board, 19 March 2013.

BIS: Simpler financial reporting for micro-entities: the UK’s proposal to implement the ‘micros directive’

Comments from ACCA to the Department for Business Innovation & Skills, March 2013.

Classification and measurement: limited amendments to IFRS9

Comments from ACCA to the International Accounting Standards Board, March 2013.

Building your financial capabilities: a guide for growing businesses

This guide is an essential tool for setting up and managing good financial management practices for small businesses. It outlines the systems and tools needed by the start up business, and continues through to the needs of the growing business developing more sophisticated financial capabilities.