Partnership tax is changing; Finance Act 2013 made some changes and Finance Bill 2014 is making further changes.
Employees and the self-employed can claim certain reliefs
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 ...
Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, ...
Ramesh Ruben Louis explains the changes in accounting for revenue, borrowing costs and related party disclosures under MPERS compared with the PERS...
Deflation is a reality in Japan and the eurozone, and is looming elsewhere, but what does this really mean for businesses adjusting to this ...
There are some common reasons why your application for ACCA membership may be delayed. Find out the most common reasons for delay and ensure your ...
Budgeting is an essential part of planning, financial control, and performance management. It is a competency that must be acquired for anyone who ...
The purpose of this article is to summarise the history of the learning curve effect and help candidates understand why it is important, as well as...
This article is relevant to candidates sitting TX-UK in an exam in the year 1 April 2019 to 31 March 2020, and is based on tax legislation as it ...
This article is relevant to candidates sitting TX-UK in an exam in the year 1 April 2019 to 31 March 2020, and is based on tax legislation as it ...
Share Buybacks - why buybacks are undertaken and concerns raised about this method of returning funds to investors
We take a look at activity-based management and how to apply it to a Paper P5 exam question
Comments from ACCA to HM Revenue & Customs.
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 ...
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