Business regulation

john lewis exterior

John Lewis hit by £40m holiday pay foul-up

John Lewis partners underpaid for holidays to the tune of £40m. Partnership's future pension liabilities face £7m hike

22 Aug 2013

City of London

Tendering changes will cost audit market £100m a year

Taken together, FRC and Competition Commission audit proposals will cost accountants and businesses £100m a year

16 Aug 2013

football-sketch

Public scrutiny making football FDs cautious on compliance

FDs in football clubs more focused on management of corporate governance than if they were in a similar sized business outside of the industry

15 Aug 2013

Changes to partnership taxation - the next chapter

Practices must be up to speed with proposals to deal with LLP taxation: not just for their clients, but for themselves, warns David Webster

15 Aug 2013

FRC recruits Deloitte and BDO partners to Accounting Council

The profession’s watchdog has made several appointments to its accounting council including people from Deloitte, BDO and GlaxoSmithKline

26 Jun 2013

FRC draws line between internal and external audit staff

External auditors told to stay away from internal ones in a bid to safeguard against conflicts of interest

20 Jun 2013

Deloitte receives one-year ban on New York consulting work

Deloitte Financial Advisory Services take on voluntary one year ban, $10m fine and reforms to its processes following a Department of Financial Services investigation

19 Jun 2013

Audit committees need to get cracking on Companies Act reform

Companies Act reform welcomed but audit committees must start working on this quickly

14 Jun 2013

EU scraps quarterly reporting for listed companies

Quarterly reporting scrapped among changes to EU the EU's accounting framework

13 Jun 2013

Taking Stock: Don't be concerned

Colin considers the meaning of the FRC's developments on going concern

10 Jun 2013

FRC rethinks controversial going concern proposals

Accounting regulator to change going concern proposals in response to criticism from the profession

07 Jun 2013

FRC makes changes significant changes to audit reports

The finance watchdog has made changes to ISA 700 - in the hope of increasing communication with investors

04 Jun 2013

Material uncertainties over FRC going concern guidance

No-one disputes Lord Sharman’s recommendations on going concern, but the FRC’s interpretation has been met with alarm

14 May 2013

Keep flawed Share for Rights off the shoproom floor

The tax implications of offering employees shares in small business is just one reason why the scheme won't work

18 Apr 2013

EC pushes for more environmental and social disclosure

Companies with more than 500 employees will need to disclose more information about environmental and social impact in annual reports

17 Apr 2013

Consultation launches on integrated reporting framework

A consultation on draft framework to integrate non-financial data into financial statements is launched through 15 events worldwide, six of which are hosted by stock exchanges

16 Apr 2013

EU agrees country-by-country reporting for extractive industries

European companies required to disclose full information on payments of more than €100,000 (£85,000) to governments in resource rich countries

11 Apr 2013

The Debate begins: 'Leaving the EU would damage the UK economy'

Following the great success of our tax avoidance debate, Accountancy Age brings in the heavyweights to discuss the how reliant the UK is on the EU

20 Mar 2013

Auditors' going concern judgment to extend beyond 12 months

Companies' ongoing financial health must be judged over a longer period of time, according to draft proposals put forward by the FRC

31 Jan 2013

Uncertainty looms for UK as Europe moves on Tobin Tax

As 11 member states agree to progress with a financial transaction tax, concerns grow of an unlevel playing field that will create uncertainty and harm EU recovery

23 Jan 2013

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2shotguests

How software as a service can meet the strategic needs of a growing business

Organisations are now looking for a software service that is cost effective, flexible, streamlined and able to meet the needs of the business both today and in the future

Organisations are now looking for a software service that is cost effective, flexible, streamlined and able to meet the needs of the business both today and in the future

Bank raiding powers could put HMRC at top of insolvency pecking order

Will HMRC’s new bank raiding powers see insolvency practitioners pursuing it for funds taken illegally in the event of bankruptcy?

Miller's Tale: Quality time(sheets)

Love them or loathe them, timesheets are a part of day-to-day life for most practices. Cara Miller asks whether they're actually outdated, and a hindrance

The Practitioner: In death comes clarity

The untimely death of a client makes The Practitioner think about the role of an accountant

iht-key

Probate: How to manage death and taxes

Mick Jones takes a sideways, but informative, view on the issues accountants face in offering probate services

Colin: There's nothing like a well-thought-out plan

Colin wonders whether some SMEs are keeping it too simple

Taking Stock: When tax is stranger than fiction

Sometimes you just can't make it up, TS finds

Scrapping IR35 all very well – but what else?

IR35 has proven ineffective, but 'what are the alternatives?' asks Calum Fuller

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HM Revenue & Customs

Head Of Financial Control

HM Revenue & Customs, Telford, Full Time, Permanent/p>

 

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Briefings

budget-management

Why budgeting fails: One management system is not enough

If budgeting is to have any value at all, it needs a radical overhaul. In today's dynamic marketplace, budgeting can no longer serve as a company's only management system; it must integrate with and support dedicated strategy management systems, process improvement systems, and the like. In this paper, Professor Peter Horvath and Dr Ralf Sauter present what's wrong with the current approach to budgeting and how to fix it.

cchcover

iXBRL: Taking stock. Looking forward

In this white paper CCH provide checklists to help accountants and finance professionals both in practice and in business examine these issues and make plans. Also includes a case study of a large commercial organisation working through the first year of mandatory iXBRL filing.