Share-based payments

International Accounting Standards Board Exposure Draft amending IFRS 2 for share-based payment is open for comment until 25 March.

Autumn statement highlights

A collection of snippets from the Autumn Statement.

A new breed of adviser for the modern-day enterprise

This discussion paper presents views and recommendations on the growing implications, for both the finance profession and aspiring entrepreneurs, of the changing business landscape.

Sustainability and business: the next ten years

Find out more about young finance professionals’ views on sustainability issues from the ACCA survey conducted on behalf of the of The Prince of Wales Accounting for Sustainability Project.

Culture vs regulation: what is needed to improve ethics in finance?

This paper examines the respective roles of the regulator and of culture in increasing ethical behaviour in finance, and the need to address dysfunctional finance market and behaviour.

Consultation on the updated CDSB framework

Comments from ACCA to the Climate Disclosure Standards Board (CDSB).

HMRC Let property campaign - The first 12 months

HMRC issues report on "first 12 months" of let property campaign.

Smart budgeting: integrating financial and strategic planning for outcomes

This report from the New Local Government Network (NLGN) in association with the ACCA and Mazars recommends radical changes to the way local government approaches the budgeting process.

Proposed statement on non-GAAP financial measures

Comments from ACCA to the Board of the International Organization of Securities Commissions (IOSCO).

Limit on income tax relief takes effect

New legislation limited to amount of income tax relief available from tax year 2013-14 onwards.

Finance transformation roles: pathways to CFO

This report asks a simple question: are finance shared service and transformation roles valuable in the career path to becoming a CFO?

The ACCA international public sector conference 2014

Video presentations from the 2014 conference explore the theme 'putting finance into politics'.

Legal fees and Court costs

We go 'back to basics' as we examine what can be allowed in terms of legal costs.

Share matching rules

This worked example looks at the share identification rules that should be followed when there is a disposal of shares in a company, for capital gains tax purposes.

Collecting overdue tax through tax codes

From April 2015 HMRC is increasing the amount of overdue tax it can recover through a taxpayer's Pay As You Earn (PAYE) tax code.

HMRC direct debt recovery - Additional safeguards announced

Following consultation, HMRC announces additional safeguards as part of the controversial direct debt recovery proposals.

Concept paper on weighted voting rights

ACCA response to Concept paper on weighted voting rights - a consultation issued by the Hong Kong Stock Exchange

Accounting standards for small entities

Comments from ACCA to the Financial Reporting Council (FRC).

Accounting for children: implementing child rights for better business

This report introduces the concept of children’s rights as a business issue of concern to finance directors and accounting teams.

Hong Kong programme for Comprehensive Avoidance of Double Taxation Agreement

Hong Kong’s programme for Comprehensive Avoidance of Double Taxation Agreement (CDTA) and Tax Information Exchange Agreement (TIEA) Consultation issued by the Financial Services and the Treasury Bureau, Hong Kong

FRED 55: Amendments to FRS102, pension obligations

Comments from ACCA to the Financial Reporting Council.

Governance, family and small firms: an institutional context

Professor Mike Wright gave his presentation as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Closing discussion

Professor Laura Spence gave her presentation as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Bribery and corruption: the SME perspective

Manos Schizas gave his presentation from a practice perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Assessing and implementing governance in family owned SMEs in emerging economies

Kiril Nejkov gave his presentation from a practice perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Corporate governance and CSR

Jeremy Moon gave his presentation from an academic perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

A framework for effective governance: growth through responsible business

Tracy Gordon gave her presentation from a practice perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

The state of business finance

This set of three reports describe ACCA’s ambitious global investigation into the state of business finance.

Balancing rules and flexibility

A joint KPMG and ACCA report of a study of corporate governance requirements across 25 markets.

Governance, CSR and SMEs in emerging economies

As part of ESRC’s seminar series on governance, CSR and SMEs in emerging economies, ACCA hosted a conference on 19 November 2014.

Automatic Exchange of Information for Tax Purpose HK

Automatic Exchange of Information for Tax Purpose (AEOI). Consultation issued by the Financial Services and the Treasury Bureau, Hong Kong

Proposed changes to certain provisions of the Code addressing the long association of personnel with an audit or assurance client

Comments from ACCA to the International Ethics Standards Board for Accountants.

Updating the PEFA performance measurement framework

Comments from ACCA to the PEFA Secretariat.

Global economic conditions survey report: Q3, 2014

This is the 23rd edition of the ACCA–IMA Global Economic Conditions Survey Report.

Tackling offshore tax evasion: strengthening civil deterrents

Comments from ACCA to HM Revenue & Customs.

Tackling offshore tax evasion: a new criminal offence

Comments from ACCA to HM Revenue & Customs.

IR35: HMRC withdraws business entity tests

HMRC is to withdraw the IR35 Business Entity Tests after the IR35 forum concludes that they are little used and not fulfilling their intended purpose.

ECJ ruling and the treatment of VAT

Could the VAT treatment of financial services be significantly widened?

Changes to Discretionary Trusts

The Finance Act 2014, Schedule 25 contains four separate provisions relating to inheritance tax on discretionary trusts, effective from 6 April 2014.

UK implementation of the EU accounting directive, chapters 1–9

Comments from ACCA to BIS.

New SORPs for LLPs and Charities

The LLP SORP 2010 and the Charities SORP 2005 have been updated for the changes to UK GAAP brought about by FRS 102 and FRSSE 2015.

The dawn of the new UK GAAP – requirements and options

The era of the new UK GAAP begins on 1 January 2015 and for many will change again from 1 January 2016. Reporting entities have to choose which of the reporting standards that they are allowed to adopt is best suited to their circumstances.

THE DAWN OF THE NEW UK GAAP – REQUIREMENTS AND OPTIONS

Find out what you need to know about the transition to the new UK GAAP here.

ACCA response to HKSE consultation Disclosure of Financial Information

Review of Listing Rules on Disclosure of Financial Information with reference to the new Companies Ordinance and Hong Kong Financial Reporting Standards and proposed Minor / Housekeeping Rule Amendments. Consultation issued by the Hong Kong Stock Exchange

Offshore tax evasion

The government continues its crackdown on those seeking to illegally evade their UK tax liability by using offshore tax shelters.

Office of Tax Simplification report on the competitiveness of the UK’s tax administration

The OTS has published the final report on its review of the competitiveness of UK tax administration, making 50 recommendations for improvements.

Strengthening the tax avoidance disclosure regimes

Comments from ACCA to HM Revenue & Customs.

The changing landscape around tax avoidance

How accountants can guard against claims from clients surrounding tax avoidance issues. [Simon Mason - Partner in DWF Fishburns]

Implementation of the EU Accounting Directive – your views count

ACCA seeks your views on two aspects surrounding the implementation of the EU Accounting Directive.

HMRC Agent Online Self Service Strategy Update

Throughout the summer the Agent Online Self Serve (AOSS) project team has been conducting interviews with agents to inform the initial design and development of an alpha prototype. Here’s an update on this work and our progress with the developing Agents Strategy.