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Finance Act 2014

This article looks at the changes made by the Finance Act 2014, and should be read by those of you who are taking Paper F6 (UK) at either the June ...

Motor cars

This article is relevant to candidates sitting Paper F6 (UK) in either the June or December 2014 sittings, and is based on tax legislation as it ...

Reasonable excuse

Generally, a 'reasonable excuse' is when some unforeseeable or unusual event beyond somebody's control has prevented that person from filing the ...

Accountancy and finance profession viewed as being ‘broadly inclusive’, but more needs to be done, finds global research

Sixty-one per cent of respondents to a global survey amongst accountancy and finance professionals say that they work in an environment free from ...

Relevant costs

‘Relevant costs’ can be defined as any cost relevant to a decision. A matter is relevant if there is a change in cash flow that is caused by the ...

Finding a great supervisor

Advice and support for ACCA affiliates on finding a great supervisor for the Practical Experience Requirement (PER). Learn what the criteria are ...

Affiliates

Support for ACCA affiliates. Advice on finding a supervisor, completing the Practical Experience Requirement and the Ethics and Professional Skills...

Welcome to FRS for SMEs

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, ...

Widening the talent pool

Diversity is great for business, and accounting professionals have a key role to play in promoting it, says Datuk Zaiton Mohd Hassan

Reform school

Online MBAs have been steadily growing in popularity among students, and an increasing number of business schools are responding to the growing demand

Incremental cash flows

FFM study guide reference E3 d) requires candidates to be able identify / evaluate relevant cash flows for investment decisions. The identification...

Finding the right supervisor for you

Your practical experience supervisor will play an instrumental role in helping you complete the practical experience requirement

Capital gains tax and property: common pitfalls

To coincide with the launch of HMRC's property sales campaign, we take a look at capital gains tax and property.

The audit of related parties and the application of professional scepticism

The audit of related party relationships and transactions is a crucial aspect in the performance of an audit of financial statements under the ...

Welcome to FRS for SMEs

ED 72 has wide-ranging implications for the future of financial reporting for SMEs. Ramesh Ruben Louis offers a guide to moving away from the PERS ...

Middle East: women in finance

Women are progressing in business in some parts of the UAE, but diversity policies are still needed to ensure they can get ahead in others, a ...