Technical resources .
Results for: Topic > Business management
Report
30 Nov 2024
Business management
Article
United Kingdom
Turning economic uncertainty into opportunity
New webinar will share tips on preparing for 2025
Report
30 Nov 2024
Business management
Article
United Kingdom
Boost your profits in just 30 days
New guide shows how you can overhaul your pricing process to achieve more
Report
29 Apr 2023
Business management
Consultation
United Kingdom
Consultation: Amendments to the Payment Practices and Performance Regulations 2017
Read ACCA's response to the UK government's public consultation
Report
22 Jun 2022
Business management
Guides
United Kingdom
ACCA guide to... managed server hosting
As internet connections are getting faster and prices have fallen, cloud-based services are fast becoming the norm
Report
22 Jun 2022
Business management
Guides
United Kingdom
ACCA guide to... cloud computing: an overview
Discover how using internet-based services can benefit your business
Report
19 Jun 2021
Business management
Guides
United Kingdom
ACCA guide to... managing your cash flow
Effective cash flow management is vital to ensure that your business has the funding needed to keep trading and make the most of opportunities to grow
Report
19 Jun 2021
Business management
Guides
United Kingdom
ACCA guide to...cash flow
Effective cash flow management is crucial to running your business
Report
19 Jun 2021
Business management
Guides
United Kingdom
ACCA guide to... how to improve your cash flow
This guide looks at why cash flow matters and the different ways you can improve it
Report
1 Mar 2021
Business management
Factsheet
United Kingdom
Engagement letters for tax practitioners
Engagement letters for tax practitioners provide guidance about engagement letters for tax work, including VAT schedules following Brexit
Report
26 Oct 2020
Business management
Policy submission
United Kingdom
Comprehensive Spending Review 2020
Following the government’s announcement that the multi-year spending review would be postponed in favour of a one-year review period, ACCA will be resubmitting evidence to the Treasury
Report
11 Oct 2020
Business management
Webinar
Europe
EU GREEN WEEK 2020 Virtual Conference: Incorporating Nature In The Heart Of Business Decision-Making And Disclosure
ACCA, Capitals Coalition and Deloitte are delighted to invite you to their joint session on Day 3 called “Incorporating Nature In The Heart Of Business Decision-Making And Disclosure”, on 22 October, from 12.00 till 13.00h CET.
Report
22 Sep 2020
Business management
Event
Global
Fostering Economic Recovery through Green Finance Education
On 14 October 2020 at 11.00 CET, the Green Finance Platform and the Association of Chartered Certified Accountants (ACCA) will host a webinar, “Fostering Economic Recovery through Green Finance Education” to discuss many of these issues.
Report
7 Jul 2020
Business management
Text
Global
Organisational culture in a remote world
A shared set of beliefs and behaviours has never been more important – Clive Webb sets out how to best manage culture remotely
Report
1 Jul 2020
Business management
Text
Global
How to get remote onboarding right
With new starters beginning a job while still working remotely, ACCA’s Clive Webb offers advice on how to onboard successfully during the pandemic
Report
17 Jun 2020
Business management
Text
Global
Secrets of good remote management
Managing staff remotely needs trust, clear expectations and effective learning and development
Report
24 Apr 2020
Business management
Text
Global
Managing cashflow in a crisis
In the second part of a two-part series, ACCA’s Clive Webb looks at how organisations must manage their cashflow to maintain liquidity and survive the covid-19 crisis
Report
2 Apr 2020
Business management
Report
Malaysia
Malaysia Business Outlook 2020
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.
Report
18 Mar 2020
Business management
Text
Global
Tips for homeworking
As an increasing number of companies shut their doors to keep staff as safe as possible, many office-based employees are finding themselves joining the homeworking club
Report
24 Nov 2019
Business management
Guides
United Kingdom
Guide to... legal responsibilities of community organisations
Volunteers at community organisations are often surprised to discover that their legal responsibilities are little different from those of businesses run for profit
Report
24 Nov 2019
Business management
Guides
United Kingdom
Guide to... valuing a business
Understanding how much a business is worth - and how it can be made more valuable - is of vital importance to anyone buying, selling or simply running a business
Report
24 Nov 2019
Business management
Guides
United Kingdom
Guide to... directors' responsibilities
Company directors must act honestly and promote the success of the business and benefit its shareholders
Report
24 Nov 2019
Business management
Guides
United Kingdom
Guide to... introducing an environmental management system
An environmental management system (EMS) allows you to monitor and control the effect your business has on the environment.
Report
29 Jul 2019
Business management
Article
United Kingdom
What if I can’t get professional indemnity insurance?
ACCA may be able to help
Report
28 Jul 2019
Business management
Article
United Kingdom
The life cycle of a professional negligence claim
Lockton provides advice on how to handle a negligence claim
Report
28 Jul 2019
Business management
Article
United Kingdom
Insurance for probate work
Make sure you have the correct professional indemnity insurance in place
Report
1 May 2019
Business management
Policy submission
Ireland
Foreign exchange hedging resources
Guidance on how to minimise the foreign exchange risk for business.
Report
8 Feb 2019
Business management
Policy submission
United Kingdom
Corporate Transparency and Register Reform: Consultation response
Consultation response on options to enhance the role of Companies House and increase the transparency of UK corporate entities
Report
18 Jan 2019
Business management
Article
United Kingdom
Engagement letters - updates and changes
ACCA has produced a series of engagement letter templates for use in the UK
Report
23 Jul 2018
Business management
Event
Belgium
Save the date - Collaborative economy and new business models' challenges: from promoting innovation and sustainable entrepreneurship to protecting consumers and workers
ACCA and UEAPME are delighted to invite you to a lively panel discussions to discuss the main features of these new business models, the opportunities but also their limits, and how policymakers can support innovation while also protecting consumers, workers and communities.
Report
11 Jul 2018
Business management
Report
Global
Global economic conditions survey: Q2, 2018
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.
Report
17 May 2018
Business management
Report
Asia Pacific
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.
Report
7 May 2018
Business management
Factsheet
United Kingdom
Privacy and protection: specimen policies
The specimen policies, which cover a wide range of issues, are basic examples that will require tailoring to specific circumstances.
Report
5 May 2018
Business management
Factsheet
United Kingdom
Technical factsheet: Employment status: workers
Determining a person’s employment status has been a contentious legal issue since the middle of the 20th century. Although current cases have tended to focus on employment rights, there is a large body of case law around tax, and the principles applied are not always entirely consistent, which adds to the difficulty.
Report
5 May 2018
Business management
Factsheet
United Kingdom
Technical factsheet: Disciplinary, dismissal and grievance procedures
It is very important for employers to ensure that they follow a good procedure in disciplining and dismissing employees. If a fair procedure is not followed, a dismissal is likely to be unfair, no matter how good the employer’s reason for terminating the employment.
Report
5 May 2018
Business management
Factsheet
United Kingdom
Technical factsheet: Dealing with sickness
Staff sickness may be a considerable burden on a business, leading to additional staffing costs and increasing the workload for other workers. While all employers would want to support members of staff who are unwell, sickness absence must be managed otherwise it can cause problems in the workplace.
Report
5 May 2018
Business management
Factsheet
United Kingdom
Technical factsheet: The contract of employment
Every relationship between an employer and an employee is governed by a contract of employment, which is an agreement setting out their mutual obligations. The contract starts as soon as the employee starts work, and if there are no written terms, the parties’ obligations are implied by looking at how the parties conduct their relationship on a day-to-day basis.
Report
5 May 2018
Business management
Factsheet
United Kingdom
Technical factsheet: Age discrimination
The law in relation to age discrimination is covered by the Equality Act 2010. All employees and workers are covered, as well as those accessing vocational training, including job applicants and people who have left their job (and, for example, have not received a reference).
Report
5 May 2018
Business management
Factsheet
United Kingdom
Technical factsheet: Working time
The Working Time Regulations were introduced in 1998 to give effect to the European Working Time Directive. They are a health and safety measure, primarily intended to ensure that working hours are limited, proper breaks are taken and that workers receive paid holidays. We do not know what impact Brexit will have on these regulations as the government will be free to repeal them if it chooses to do so. It is thought to be unlikely that there will be a wholesale repeal, but there may be some elements that are less popular with government and employers, and which may be subject to change.
Report
5 May 2018
Business management
Factsheet
United Kingdom
Technical factsheet: Unlawful discrimination
The law recognises the right of an individual worker to be treated equally with others regardless of personal characteristics that should be irrelevant in decision-making, such as sex or race. These are known as ‘protected characteristics’. This area of law is about trying to prevent employers making choices that are detrimental to someone at work for reasons that are unlawful.
Report
5 May 2018
Business management
Factsheet
United Kingdom
Technical factsheet: Settlement offers
The settlement offer was introduced by s111A of the Employment Rights Act 1996 to provide a new tool to assist employers to resolve issues at work. The offer and the subsequent discussions between the employer and the employee can result in them concluding a settlement agreement by which the employment is terminated in a mutually acceptable way.
Report
5 May 2018
Business management
Factsheet
United Kingdom
Technical factsheet: Redundancy
Redundancy is a separate and specific reason for an employer to fairly terminate a contract of employment. It is a form of dismissal but the conduct or competence of the employee is irrelevant; the reason for the dismissal is economic and/or organisational reasons which have led to a reduction in the workforce. It is governed by the Employment Rights Act 1996.
Report
5 May 2018
Business management
Factsheet
United Kingdom
Technical factsheet: Managing performance
A well-managed workforce is generally a happier and more productive one. Managing performance is about recognising good performers and motivating them to stay and grow the business. It is also about addressing poor performance and helping people to improve.
Report
5 May 2018
Business management
Factsheet
United Kingdom
Technical factsheet: Family-friendly rights
A number of important rights have been introduced in an effort to address the work/life balance problems faced in modern working families. These rights are only accorded to employees. Most of them depend upon serving a particular period of continuous employment. Employers are free to provide enhancement to these rights if they wish but the outline below is the basic statutory entitlement.
Report
23 Apr 2018
Business management
Guides
United Kingdom
ACCA guide to... choosing and using accountants and lawyers
You should choose advisers who understand your kind of business and will value you as a client.
Report
22 Apr 2018
Business management
United Kingdom
ACCA guide to... email policy for your employees
A clear email policy helps prevent timewasting, protects data security and minimises the risk of legal problems.
Report
14 Apr 2018
Business management
Article
United Kingdom
IR35 – how to calculate the deemed employment payment
IR35 applies to individuals who would be employees of their clients if they didn’t use a service company
Report
14 Apr 2018
Business management
Article
United Kingdom
End of year payroll routines
A summary of the main payroll routines to complete and the deadlines which need to be complied with
Report
14 Apr 2018
Business management
Article
United Kingdom
Automatic enrolment regulator spot-checks
Why it could pay to know your client's ongoing duties
Report
13 Apr 2018
Business management
Article
United Kingdom
Auto-enrolment: declaration of compliance
What you need to know about completing a declaration of compliance
Report
13 Apr 2018
Business management
Article
United Kingdom
Automatic enrolment and small employers
Nobody to put into a pension scheme? You still have duties
Report
18 Mar 2018
Business management
Factsheet
United Kingdom
Company purchase of own shares
This technical factsheet explains how a company can buy back shares from shareholders
Report
13 Mar 2018
Business management
Policy submission
United Kingdom
FRC strategy, draft budget and levy proposals
ACCA response to a public consultation issued by the Financial Reporting Council (FRC): Strategy 2018/21 and draft budget and levy proposals 2018/19.
Report
15 Jan 2018
Business management
Article
United Kingdom
Global Growth Service
The Department for International Trade is piloting a support initiative called the Global Growth Service
Report
11 Jan 2018
Business management
Article
United Kingdom
UK credit and debit card fees abolished
UK member reminder and advice on credit and debit card fees being dropped from 13 January 2018.
Report
29 Oct 2017
Business management
Article
United Kingdom
Consumer credit – how it affects ACCA practitioners
On 1 April 2014 the Financial Conduct Authority (FCA) took responsibility for regulating consumer credit activities. Prior to that, ACCA had a Consumer Credit Group Licence in place for its members in practice but at this date all group licences were withdrawn by the regulator.
Report
19 Jul 2017
Business management
Report
Global
Global economic conditions survey: Q2, 2017
The second report in 2017 from our joint global survey with IMA shows that economic confidence remains high overall despite a small dip in Q2.
Report
13 Jul 2017
Business management
Article
United Kingdom
Money Laundering Regulations 2017
The government has implemented the European Union’s Fourth Anti Money Laundering Directive, effective from 26 June 2017
Report
12 Apr 2017
Business management
Report
Global
Global economic conditions survey: Q1, 2017
Our joint global survey with IMA shows that economic confidence is at its highest since 2015, driven mainly by the US where investors are hopeful that a combination of fiscal reform and deregulation will provide a boost to economic growth.
Report
9 Feb 2017
Business management
Report
Global
Finance shared services careers: opportunity or end game?
ACCA surveyed over 260 shared service leaders to gain their insights about what attracts them to a finance role in shared services or in a more encompassing Global Business Services (GBS) model.
Report
25 Jan 2017
Business management
Report
Global
Business models of the future: emerging value creation
This report examines six business models assessing their characteristics and the world in which they operate using the 'Full Stack' framework. The report also examines the role professional accountants play in start-ups and larger organisations seeking to learn from new business models.
Report
17 Jan 2017
Business management
Report
Global
Global economic conditions survey: Q4, 2016
The world’s largest quarterly survey of finance professionals suggests that global business confidence in Q4 2016 has dropped amid on-going political and economic uncertainty.
Report
22 Nov 2016
Business management
Report
Global
Professional accountants - the future: generation next
The report shares insights on the work preferences and career aspirations of the youngest generation in accounting and finance today.
Report
19 Oct 2016
Business management
Report
Global
Global economic conditions survey report: Q3, 2016
The world’s largest quarterly survey of finance professionals highlights that in Q3 2016, despite a rise in key confidence indicators, conditions in the global economy remain subdued.
Report
13 Oct 2016
Business management
Factsheet
United Kingdom
Technical factsheet: alternative forms of finance
This replaces factsheet 186 of the same name, which was updated in 2014. Over the past few years, some traditional forms of finance have become harder for companies, particularly SMEs, to access. This factsheet will consider the most prominent sources of alternative finance, their main features and the amounts that can be obtained.
Report
20 Jul 2016
Business management
Report
Global
Global Economic Conditions Survey Report: Q2, 2016
The world’s largest quarterly survey of finance professionals highlights that in Q2 2016, declining income remained the biggest concern of businesses.
Report
29 Apr 2016
Business management
Report
Global
Profitability and cost analysis: an eye on value
This global report by KPMG UK and ACCA evaluates how the enterprise performance management capability within finance functions is providing the business with insightful profitability and cost analysis through appropriate people, processes and technology
Report
19 Apr 2016
Business management
Report
Global
Global Economic Conditions survey report: Q1, 2016
The world’s largest quarterly survey of finance professionals highlights that in Q1 2016, businesses are facing a hiring freeze globally
Report
29 Mar 2016
Business management
Report
Global
Talent equation - First Insights
The new report launches ACCA’s global campaign examining talent management practices in today’s finance function. ‘Talent Equation: First Insights’ reveals the current state of play of finance talent globally.
Report
18 Mar 2016
Business management
United Kingdom
Cybersecurity
Businesses must guard against security breaches
Report
17 Mar 2016
Business management
Report
Global
Harnessing Potential: The Asia-Pacific Alternative Finance Benchmarking Report
The Asia-Pacific online alternative finance market grew 323% in 2015 to $102.8bn, according to the first comprehensive study of the Asia-Pacific online alternative finance market.
Report
2 Mar 2016
Business management
Report
United Kingdom
Hiring an intern: ACCA’s best practice guide
Internships play an extremely important role in opening up the accountancy profession as a career path and attracting new talent to the industry.
Report
17 Feb 2016
Business management
Report
United Kingdom
State of the non-profit finance function
This report was developed to provide insight into an important, yet often neglected, aspect of the non-profit sector: the finance function.
Report
3 Feb 2016
Business management
Report
Global
Global Economic Conditions Survey Report: Q4, 2015
The 28th report of the quarterly ACCA–IMA survey: businesses are reporting a fall in income.
Report
1 Feb 2016
Business management
Report
Global
Constant Forward Motion: The evolving phenomenon of cybersecurity regulation and the race to keep up
The report looks at the issue of cybersecurity and how fast changing technology is causing a problem for lawmakers in the race to make effective legislation.
Report
15 Jan 2016
Business management
Global
Low Prices, High Expectations - Oil and Gas CFOs in demand
This report takes a closer look at how CFOs are tackling the big investment decisions
Report
15 Jan 2016
Business management
Guides
United Kingdom
ACCA guide to... financing equipment
Hiring or leasing equipment is one way of making your working capital go further
Report
10 Dec 2015
Business management
Report
Global
The rise of peer-to-peer lending in China: An overview and survey case study
This report explores the rise of peer-to-peer lending in China to give SME communities and organisations around the world a better understanding of peer-to-peer lending.
Report
12 Nov 2015
Business management
Report
Global
Performance Reporting – an eye on the facts
This global report evaluates how the Enterprise Performance Management capability is providing the CFO with the appropriate people, process and technology to deliver effective Performance Reporting.
Report
5 Nov 2015
Business management
Report
Global
Global Economic Conditions Survey Report: Q3, 2015
The 27th report of the quarterly ACCA–IMA survey.
Report
27 Oct 2015
Business management
United Kingdom
Political parties: ACCA at party conferences
ACCA represented members and students at the 2015 party conferences
Report
3 Aug 2015
Business management
Report
Global
Guide for CFOs of high-growth SMEs on using the potential of the finance function
Report examining the finance function of high-growth businesses and how this has evolved, providing practical guidance to high potential businesses on how to harness the full potential of the finance function.
Report
3 Aug 2015
Business management
Report
Global
Global economic conditions survey report: Q2, 2015
The 26th report of the quarterly ACCA–IMA survey.
Report
15 Jul 2015
Business management
Report
Global
Planning, budgeting and forecasting - an eye on the future
This report represents the view of over 900 finance professionals from more than 50 countries.
Report
18 Jun 2015
Business management
Report
Global
Oil and gas – priorities and challenges for the CFO enterprise
This report summarises the key issues facing finance professionals in the oil and gas sector. It considers what their priorities might be in their role of helping drive stability and growth in the sector.
Report
28 May 2015
Business management
United Kingdom
New ADR rules
The Alternative Dispute Resolution for Consumer Disputes (Competent Authorities and Information) Regulations 2015 apply from 9 July 2015
Report
19 May 2015
Business management
Factsheet
United Kingdom
Technical factsheet 192: Alternative dispute resolution (ADR)
The purpose of this factsheet is to provide guidance in respect of alternative dispute resolution (ADR) and the changes currently taking place in the UK.
Report
18 May 2015
Business management
Report
Global
Global economic conditions survey report: Q1, 2015
The 25th report of the quarterly ACCA–IMA survey.
Report
13 May 2015
Business management
Video
Global
Carbon accounting for small businesses
David York explains how professional accountants can help businesses improve competitiveness by becoming greener.
Report
1 Apr 2015
Business management
Article
United Kingdom
Prompt payment discount invoice changes
There have been amendments to the Prompt Payment Discount legislation from 1 April 2015.
Report
10 Mar 2015
Business management
Report
Global
Increasing gender diversity to boost performance
This paper aims to help finance professionals understand the value of gender diversity and make the business case for diversity to their peers.
Report
6 Mar 2015
Business management
Article
United Kingdom
New guidance for trustees of charities
The Charity Commission has issued guidance for trustees considering tax arrangements.
Report
12 Feb 2015
Business management
Article
United Kingdom
Pension auto-enrolment - What practising accountants can and cannot do
Guidance on the level of work that ACCA members in practice are permitted to undertake for their clients regarding pension auto-enrolment, plus useful resources.
Report
30 Jan 2015
Business management
Report
Global
Global economic conditions survey report: Q4, 2014
The 24th report of the quarterly ACCA–IMA survey.
Report
27 Jan 2015
Business management
Article
United Kingdom
What is FATCA?
FATCA (Foreign Account Tax Compliance Act) is an American provision enacted in March 2010 and aimed at foreign financial institutions. It is part of a larger piece of legislation: Hiring Incentives to Restore Employment Act, designed to ensure that American citizens are fully disclosing their worldwide income to the US Internal Revenue Service.
Report
13 Jan 2015
Business management
Article
United Kingdom
Suspicious activity reports - immunity from civil liability
The Home Office has tabled an amendment to give protection from Civil liability to those who make a suspicious activity report in good faith.
Report
19 Dec 2014
Business management
Article
United Kingdom
Unlock your growth potential
New support tools launched by the Department for Business, Innovation and Skills (BIS).
Report
19 Nov 2014
Business management
Report
Global
The state of business finance
This set of three reports describe ACCA’s ambitious global investigation into the state of business finance.
Report
30 Oct 2014
Business management
Report
Global
Global economic conditions survey report: Q3, 2014
This is the 23rd edition of the ACCA–IMA Global Economic Conditions Survey Report.
Report
16 Oct 2014
Business management
Article
United Kingdom
Corporate Governance Code
The new Code has been published and applies to accounting periods beginning on or after 1 October 2014 for all companies with a premium listing of equity shares regardless of whether they are incorporated in the UK or elsewhere.
Report
23 Sep 2014
Business management
Report
Global
The business case for diversity management
This joint ACCA–ESRC report investigates the limitations of current diversity management and what could be done to help organisations benefit from greater diversity and inclusive cultures.
Accounting Standards
Access accounting standards for current UK GAAP, New UK GAAP and International GAAP here.
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