Search | ACCA Global

Showing results 113 - 128 of 11913 for per

Partnership tax

Partnership tax is changing; Finance Act 2013 made some changes and Finance Bill 2014 is making further changes.

Tax allowances available when working from home

Employees and the self-employed can claim certain reliefs

Benefits

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 ...

Do your CPD

Lease accounting

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

MPERS and accounting for revenue

Ramesh Ruben Louis explains the changes in accounting for revenue, borrowing costs and related party disclosures under MPERS compared with the PERS...

Feeling deflated

Deflation is a reality in Japan and the eurozone, and is looming elsewhere, but what does this really mean for businesses adjusting to this ...

Speeding up your application

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 ...

All about budgeting – part 3

Budgeting is an essential part of planning, financial control, and performance management. It is a competency that must be acquired for anyone who ...

The learning rate and learning effect

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...

Benefits

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 ...

Benefits

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

Share Buybacks - why buybacks are undertaken and concerns raised about this method of returning funds to investors

Activity-based management

We take a look at activity-based management and how to apply it to a Paper P5 exam question

Direct recovery of debts

Comments from ACCA to HM Revenue & Customs.

Benefits

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 ...