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.
Automatic Exchange of Financial Account Information in Tax Matters in Hong Kong
Response by ACCA to Automatic Exchange of Financial Account Information in Tax Matters (AEOI) in Hong Kong. Consultation issued by the Financial Services and the Treasury Bureau, Hong Kong.
In March 2015 ACCA and FLA held a joint roundtable seminar to discuss the probable content of the revised IFRS on leasing. This briefing paper summarises the discussion.
The Civil Aviation Authority (CAA) has issued an invitation to the professional accountancy representative bodies to participate in the scheme for ATOL Reporting Accountants (ARA).
ACCA's review of the widespread problem of late payment, a life-threatening challenge for many businesses globally, has been published in a series of three reports.
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.
This scheme was introduced on 1 September 2013 by the Enterprise and Regulatory Reform Act 2013. The idea
behind it was to create a new class of employee who would have a stake in the company, but not enjoy the same
employment rights as normal employees.
This scheme was introduced on 1 September 2013 by the Enterprise and Regulatory Reform Act 2013. The idea
behind it was to create a new class of employee who would have a stake in the company, but not enjoy the same
employment rights as normal employees.
Proposed changes to Part C of the Code addressing presentation of information and pressure to breach fundamental principles – IESBA consultation
The International Ethics Standards Board for Accountants (IESBA) has proposed changes relating to accountants in business regarding presentation of information and pressure to breach the fundamental principles.
Canadian finance executives are showing great confidence in the US market in 2015, however when it came to
their views on the domestic or global economy, most took the middle ground.
Revenue and Customs Brief 2 (2015): VAT grouping rules and the Skandia judgment explains HMRC’s current position following the decision of the European Court of Justice judgment.
Changes to the audit requirement for charities have been announced, with the government stating that implementation of the changes will be brought forward.
The Financial Reporting Council’s (FRC) Financial Reporting Lab, in its project to help companies and investors improve reporting, has a broad aim to ‘remove clutter’ from accounts
Capital Markets Union (CMU) is a European Commission plan that aims to create deeper and more integrated capital markets in the 28 member states of the European Union.
The Financial Reporting Council (FRC) launched a consultation on three financial reporting exposure drafts (FREDs) that make amendments to UK GAAP and base them on the FRS 102 framework
Employers that have received an in-year late filing penalty for the period 6 October 2014 to 5 January 2015 and were three days late or less should appeal online.
