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10 Jun 2014
Corporate reporting
Report
Global
Lease accounting: an update on the international proposed amendments
This paper describes the development of the IASB/FASB project on lease accounting launched in 2009, its current proposals, and ACCA’s views on these.
9 Jun 2014
Sustainability
Report
Global
Business and investors: providers and users of natural capital disclosure
Joint report by ACCA, Fauna & Flora International and KPMG calling for robust reporting and commitments to reduce impacts on natural capital.
4 Jun 2014
Sustainability
Report
Global
Divestment from fossil fuel companies
This paper explores the potential issues associated with divestment from fossil fuel companies, and collates the views and opinions expressed by ACCA’s Global Forum for Sustainability.
4 Jun 2014
Sustainability
Report
Global
Net positive natural capital ambitions
This paper explores the concept of ‘net positive’ natural capital ambitions, and collates the views and opinions expressed by ACCA’s Global Forum for Sustainability.
29 May 2014
Financial management
Report
Global
Transformation challenges in finance
This report considers the challenges CFOs face by finance transformation and suggests a number of good practices that organisations can follow in transforming their finance operations.
29 May 2014
SME
Report
Global
Financing SMEs in Cyprus: no stone left unturned?
The report presents the findings of an independent study by RTD Talos into ways of improving SMEs’ access to finance in Cyprus, as well as ACCA’s response and policy recommendations.
13 May 2014
Corporate reporting
Report
Global
Worldwide application of IFRS 3, IAS 38 and IAS 36, related disclosures, and determinants of non-compliance
ACCA research report 134, by I. Tsalavoutas, P. André and D. Dionysiou.
12 May 2014
Auditing and assurance
Report
Global
The drivers of audit quality: views from Australian CFOs
This report summarises the findings of an online survey conducted by ACCA and Macquarie University into the views of Australian CFOs about the drivers of audit quality. It forms part of a three-part project investigating perceptions of CFOs, auditors and company director’s.
2 May 2014
Business management
Report
Global
Payday lending: fixing a broken market
This report analyses online payday lending business models and outlines a proposed framework to be used to determine the level for the cap on the cost of credit.
28 Apr 2014
Business management
Report
Global
Global economic conditions survey report: Q1, 2014
The Global Economic Conditions Survey (GECS), carried out jointly by ACCA and IMA, is the largest regular economic survey of accountants in the world, in terms of both the number of respondents and the range of economic variables it monitors.
24 Apr 2014
Sustainability
Report
Global
Sustainability matters
This paper sets out ACCA’s key polices and statements around a series of six business and sustainability topics.
22 Apr 2014
Financial management
Report
Global
The smart finance function in today’s complex world
This paper outlines ACCA’s smart finance function campaign, launched in April 2014. The campaign showcases the good practices, challenges and opportunities that corporate finance functions face in ‘working smarter’.
8 Apr 2014
SME
Report
Global
The growth challenge
This report reviews the policy environment and support structures supporting SME growth in nine countries. It draws on the Virtuous Circle of Enterprise Growth framework and builds on a series of interviews with policymakers and SME advocates.
1 Apr 2014
Future of the profession
Report
Global
Tomorrow's finance enterprise
This report seeks to answer the question, what are the key influences shaping the future role of the CFO and tomorrow’s finance enterprise?
27 Mar 2014
Taxation
Report
Global
Multinational corporations, stateless income and tax havens
This report provides evidence to show that the corporate income tax system is not ‘broken’ and that the corporate income tax base is not being eroded. It offers a critique of the stateless income doctrine and the interaction between tax havens and multinational corporations.
17 Mar 2014
Financial management
Report
Global
Finance leaders survey report: September 2013
This report presents the results of the third of a series of surveys that ACCA and IMA conduct every six months to track how finance issues are evolving.
17 Mar 2014
Public sector
Report
Global
Breaking out: public audit’s new role in a post crash world
In this paper, contributors from Scotland to Bhutan are upbeat as they reflect on their role in accountability and improving public services. They also speak about improving public engagement and strengthening scrutiny and public service effectiveness.
14 Mar 2014
Taxation
Report
Global
Global policy on taxation of companies: principles and practices
This paper outlines ACCA’s policy on the taxation of businesses, especially multinational corporations.
12 Mar 2014
Future of the profession
Report
Global
Accountants and strategic leadership
This paper looks at the future of corporate reporting, following the introduction of the Integrated Reporting Framework from the IIRC.
7 Mar 2014
Auditing and assurance
Report
Global
Enhancing the value of the audit committee report
Using examples drawn from current practice, this paper explores how a small sample of FTSE 100 company audit committees address the external audit aspects of the reporting responsibilities assigned to them by The UK Corporate Governance Code.
12 Feb 2014
SME
Report
Global
Innovations in access to finance for SMEs
This paper reviews a broad range of innovations in business financing and highlights examples of good practice in developed and emerging economies.
12 Feb 2014
Corporate reporting
Report
Global
Understanding investors: the changing corporate perspective
The last in a four-part series examining what investors want from corporate reporting and how organisations are responding to their needs. It examines current trends in reporting and the audit relationship from the perspective of the CFO, with a particular emphasis on real-time and integrated reporting.
10 Feb 2014
Governance, risk and control
Report
Global
Creating value through governance – towards a new accountability: a consultation
This consultation paper forms part of ACCA’s investigation into whether existing governance and risk management frameworks are ‘fit for purpose’. The consultation period closed 31 August 2014.
7 Feb 2014
Public sector
Report
Global
Global perspectives on methods of healthcare funding
This paper brings together the views of senior ACCA members around the world on how different healthcare systems are funded.
29 Jan 2014
Public sector
Report
United Kingdom
How e-business transforms public sector services in the UK
The report examines how the delivery of public services has been transformed by e-business and examines the challenges and opportunities that lie ahead of both central government departments and local councils.
28 Jan 2014
Financial management
Report
Global
Is finance function technology delivering on its promise?
This report discusses the current use of technology in finance shared services and outsourcing. It considers the extent to which technology is changing the face of finance delivery and providing value for the organisation.
20 Jan 2014
SME
Report
United Kingdom
E-invoicing adoption by UK SMEs: 2012–13 estimates
This report updates and expands ACCA’s 2012 estimates of e-invoicing adoption among UK SMEs, and investigates the relationship between e-invoicing and SMEs’ access to finance.
15 Jan 2014
Sustainability
Report
Global
Identifying natural capital risk and materiality
This joint paper from ACCA, Fauna & Flora International and KPMG is a guide for businesses interested in understanding natural capital as a business risk and a material issue.
6 Jan 2014
Business management
Report
Global
Global economic conditions survey report: Q4, 2013
The Global Economic Conditions Survey (GECS), carried out jointly by ACCA and IMA, is the largest regular economic survey of accountants in the world, in terms of both the number of respondents and the range of economic variables it monitors.
3 Jan 2014
SME
Report
Global
Financial education for entrepreneurs: what next?
This report considers how the global agenda on financial literacy, capability and education relates to entrepreneurs, and reviews the latest evidence on the effectiveness of such interventions.
31 Dec 2013
Corporate reporting
Report
Global
The future of financial reporting 2013: still grappling with major problems
A discussion paper based on the British Accounting Association Financial Accounting and Reporting Special Interest Group (FARSIG) Colloquium, 11 January 2013.
21 Nov 2013
Future of the profession
Report
Global
Big data: its power and perils
This report identifies the impacts of big data on the accountancy and finance professions in the coming five to ten years.
6 Nov 2013
Corporate reporting
Report
Global
Connecting capital markets: the Nairobi Security Exchange Growth Enterprise Market Segment
This paper draws on interviews with Nairobi Security Exchange (NSE) officials as well as coverage in the African and international financial press to tell the story of the Growth Enterprise Market Segment (GEMS), the Nairobi-based board targeted at small and medium-sized enterprises. It is part of a series of ACCA case studies looking into the shared experiences of regulators, exchange operators, investors and listed firms in emerging capital markets.
25 Oct 2013
Financial management
Report
Global
Global business services: a game changer for the finance organisation?
This report discusses the implications of global business services for the finance function. It considers the extent to which GBS will significantly change the remit and nature of today’s finance organisation.
21 Oct 2013
Public sector
Report
United Kingdom
Strategic financial leadership in the UK public sector
This report investigates how well finance managers in public services are providing effective strategic financial leadership in testing times.
4 Oct 2013
SME
Report
Global
Surviving the recession and the recovery: the SME story
This report provides a unique insight into how SMEs have survived and thrived the latest period of global economic developments and drawing lessons for the future.
3 Oct 2013
Future of the profession
Report
Global
Digital Darwinism: thriving in the face of technology change
This report presents the top 10 technology trends that will have the potential to significantly reshape the business and accountancy landscape.
1 Oct 2013
Sustainability
Report
Global
Carbon avoidance? Accounting for the emissions hidden in reserves
This joint report from ACCA and Carbon Tracker explores global reporting practices on fossil fuel reserves and the nature of any information gaps.
1 Oct 2013
Public sector
Report
United Kingdom
Introducing collaboration technology as a multi-dimensional solution to the handover process
Sharon Cannaby, October 2013. This report describes the progress of University Hospitals of Leicester (UHL) in transforming clinical handover on the surgical wards from a disorganised and often frenzied process to one that complies with best clinical practice.
1 Oct 2013
Business management
Report
Global
Global economic conditions survey report: Q3, 2013
The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.
27 Sep 2013
Financial management
Report
Global
Future pathways to finance leadership
This report looks at how the future role of the CFO is expected to evolve, and the career experiences likely to be of most benefit to next generation CFOs.
24 Sep 2013
Financial management
Report
Global
Finance leaders survey report: June 2013
ACCA and IMA, June 2013. This is the second of a series of surveys that ACCA and IMA conduct every six months to track finance leaders' views on key issues.
24 Sep 2013
Sustainability
Report
Global
Improving natural capital reporting and finding the tools to help
This paper highlights some of the ways companies can report on their natural capital impacts and dependencies.
1 Sep 2013
Corporate reporting
Report
Global
Understanding investors: the road to real-time reporting
ACCA, September 2013. This report is the third of a four-part project examining what investors want from corporate reporting and how organisations are responding to their needs. It explores trends in the speed of internal and external financial reporting, and assesses the pros and cons of a move towards real-time, or ‘near-to-real-time’, reporting to investors and other stakeholders.
1 Aug 2013
Corporate reporting
Report
Global
SMEs, financial reporting and trade credit: an international study
ACCA research report 133, by J. Collis and R. Jarvis.
1 Aug 2013
SME
Report
Global
SMEs and foreign exchange risk: are small and medium-sized accountancy practices up to speed?
This report explores the role of accountancy practitioners in managing the foreign exchange exposures of SME clients, and what the accountancy profession could do to improve its offering to small businesses.
1 Aug 2013
Taxation
Report
Global
The UK General Anti-Abuse Rule
Chas Roy-Chowdhury, August 2013. This article considers tax avoidance and the possible effects of the UK General Anti-Abuse Rule (GAAR), which came into effect in July 2013.
11 Jul 2013
SME
Report
Global
Tapping into SME international potential
ACCA, July 2013. This paper presents a number of recommendations for increasing SME presence in international trade. Aimed at policy makers and broader business support stakeholders, the paper identifies critical success factors that hinder cross-border trade for SMEs, as well as areas in need of further development that remain under-exploited by policy makers and business owners alike.
1 Jul 2013
Auditing and assurance
Report
Global
Audit and Integrity: maximising shareholder value
ACCA, July 2013. This report summarises the key themes that emerged from a series of roundtable discussions held by ACCA in Trinidad, Barbados and Jamaica. The discussions covered a wide range of topical issues in audit and tried to map out some future directions for stakeholders in the audit process.
1 Jul 2013
Business management
Report
Global
Global economic conditions survey report: Q2, 2013
The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.
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