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Property, plant and equipment exemptions and MPERS

In the second part of a series on MPERS, Ramesh Ruben Louis explores the exemptions for property, plant and equipment

SMU-ACCA Innovate & Ignite Series

Comprising 6 modules, this certification programme is designed for accounting and finance professionals to learn from experts on the essential ...

Time to talk about MPERS

ACCA Malaysia’s Public Practice Committee recently met to discuss the implications of the new reporting framework and how it compares with other ...

SMEs face a tough start to 2021 as financial pressures build toward the end of Q1

The latest survey of UK accountants representing approximately 6,000 SME clients shows 28 per cent of them will probably not have enough funding ...

Generation Next: managing talent in finance shared services

Are finance professionals in shared services looking for a way out?

IFRS 3, Business Combinations

IFRS 3, Business Combinations

Partnership accounts

This article concentrates on the preparation of partnership financial statements.

Throughput accounting and the theory of constraints

A member of the Paper F5 examining team shares her latest read and how it changed her views on throughput accounting and the theory of constraints.

Value added tax, part 1

The the first article of two describes how VAT will be examined in Paper F6 (UK). Among the areas discussed in the article are VAT registration and...

IFRS 3

IFRS 3

Demystifying value-based management

Demystifying value-based management

Planning your work experience

How to plan your work experience effectively

Cars and fuel

The provision of a car to an employee, which is ‘available’ for private use, represents a taxable benefit. Note, the car only has to be available ...

Reasonable excuse summary

Reasonable excuse: argue your case

HMRC: establishing the future relationship between the tax agent community and HM Revenue & Customs

Comments from ACCA to the European Commission, September 2011

Cars and fuel

The provision of a car to an employee, which is ‘available’ for private use, represents a taxable benefit. Note, the car only has to be available ...