First published in 2014, this report examines certainty which, along with simplicity and stability, is one of the cornerstones of a good tax system: but why is it important? How can policymakers encourage certainty? Are there occasions when an uncertain outcome might be unavoidable, or even justified?
This white paper – developed as part of our global focus on rethinking business for a sustainable recovery – explores what ethics now means in a Covid-19 world, looking at the key areas of challenges that organisations are experiencing.
First published in 2015, this report examines stability which, along with simplicity and certainty, is one of the cornerstones of a good tax system: but why is it important? In the face of changing economic and social demands, and not least the impact of the COVID19 pandemic, how best can change be managed?
irst published in 2013, this report examines simplicity which, along with certainty and stability, is one of the cornerstones of a good tax system: but why is it important? How can policymakers pursue simplicity? Are there occasions when other factors might justify complexity?
A report jointly commissioned by the MIA (Malaysian Institute of Accountants) and ACCA (Association of Chartered Certified Accountants) to provide insights into the collective viewpoints of accounting and finance professionals, with regards to the business outlook for Malaysia in 2020 and in the medium term.
The Insights into Integrated Reporting series is based on our observations from reviewing the integrated reports produced by organisations in the IIRC’s Business Network. Each year, the companies in the Business Network can send their latest integrated reports for review by an Specialist Panel which ACCA convene jointly with the IIRC.
The slow path to the top: the careers of women in finance and accounting
The research traces macro-movements in the career trajectories of men and women in finance and accounting. This includes identifying the dimensions of work that either enable or impede the advancement of their respective careers – finding that men and women follow distinct patterns of ascension within the sector.
The Global Economic Conditions Survey (GECS) is the largest regular economic survey of accountants in the world. There was a slight fall in confidence in Q2, but it still remains high from its Q1 peak. However, the dip reflects mounting fears of a trade war between the US and China, which has weighed heavily on sentiment recently.
Growing globally: How SMPs can unlock international ambitions
This report considers how more small and medium-sized enterprises (SMEs) can be encouraged to participate in international trade and the role of small and medium-sized accounting practices (SMPs) in helping to achieve this. In doing so, it also examines the potential for SMPs to support clients through the wider provision of international advisory services.
Business forms: ACCA guides to the options for starting up
Business activities are an essential part of every society. Their success, especially when first starting up, depends on many social and economic variables, but one of the most important things is what legal form the business adopts.
This report is published by ICPAK and ACCA. It forms part of ACCA's research into the future of accountancy, the drivers of change in the profession and the skills that will be most needed in the future.
Market demand for professional business and advisory services - Singapore, ASEAN region and China
A key driver of regional growth will come from the rise of e-commerce and the digital economy. Businesses that want to seize the opportunities can move faster and more securely by using not only internal know-how, but independent specialist business and advisory services from consultants and experts outside their organisations.
This report sets out key issues for companies to think about when considering their long term business model and strategy. It examines the interrelation between businesses and the context in which they operate, encouraging them to embrace good practice that facilitates long term growth.
Generation Next: managing talent in the public sector
The fourth and final in a series of sector-specific Generation Next studies, this report explores the work preferences and career aspirations of the youngest professionals in the public sector, globally.
Key audit matters: unlocking the secrets of the audit
This report reviews the first-year implementation of the IAASB's revised auditor reporting standards. It finds that these standards not only provide better information for investors, but also encourage improvements throughout the financial reporting chain.
Insights into integrated reporting 2.0: walking the talk
This report examines the reporting practices of organisations in the International Integrated Reporting Council's Business Network. It highlights the progress made towards integrated reporting over the past year, discusses the challenges that preparers face, and gives practical recommendations to guide more organisations on the path to integrated reporting.
This report illustrates the current practice of board oversight of risk management, based on in-depth interviews with executive and non-executive directors. It highlights good practices but also challenges that leaders face and considers way forward.
This report sets out the factors that contribute to a quality audit and identifies how these factors are interrelated. It calls for a debate on how to resolve these tensions and maximise audit quality.
This report sets out ACCA's views on the characteristics that make for good corporate reporting and on some key general issues that also affect it, including the need for global standards, for a mixture of fair value and historical cost, prudence and the need for reporting to cover more than the financial statements.
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.
The second in a series of sector-specific 'Generation Next' studies, this report explores the work preferences and career aspirations of younger professionals in small and medium-sized practices, globally.
This report sets out to demonstrate why
the SDGs matter to professional
accountants; the role of the private sector
in their delivery and how professional
accountants can be part of a collaborative
group of actors working together to
achieve the aims of the 2030 Agenda
This report draws on the views of 10,000 members, students and business leaders globally to examine the challenges raised by new technologies. Through a range of case studies, and drawing on the principles of the International Ethical Standards Board for Accountants (IESBA), the report offers insight and guidance to professional accountants and auditors on issues from cyber-security to crypto-currencies.
Emerging from the shadows the shadow economy to 2025
This study provides a comprehensive view of emerging shadow economy (SE) factors and possible evolution of the SE. In addition to the above, this research also considers the role of the accountancy profession around the world as the SE evolves.