Regulation

International Accounting Standards Board

IASB scraps dual lease accounting model

IASB reverts to single model for lease expenses, scrapping the dual approach agreed with US counterpart FASB last year

11 Aug 2014

ernst-3

EY drawn into C2000 audit investigation

FRC extends scope of investigation into C2000 accounts to include EY audit work

08 Aug 2014

former-ey-senior-manager-neil-walkling-joins-bovill

EY senior manager walks into Bovill wealth management team

Neil Walking leaves the EY’s regulatory practice after four years

07 Aug 2014

Scotland promised greater tax powers if it rejects independence

Three main political parties promise Scotland new tax powers if there is a no vote in the referendum on Scottish independence

06 Aug 2014

Betfair pays £80m to investors contrary to accounting rules

The gambling business admits to breaching ICAEW guidance from 2011 to 2013

05 Aug 2014

Cameron hints at raising 40p threshold

David Cameron says he recognises the problem of paying the 40p rate "when people are not earning a lot of money"

31 Jul 2014

EY wins £2m Sage audit contract

PwC to step down as auditor for FTSE 100 software company after 26 years

28 Jul 2014

Banks take a forward view of losses under new IFRS rule

IASB issues finished financial instruments accounting standard, but fails in convergence attempts with FASB

25 Jul 2014

Cable calls for ICAEW probe into Comet administrators

Business secretary Vince Cable refers senior Deloitte IPs for potential disciplinary action, over Comet administration concerns

25 Jul 2014

‘Rising concerns’ over NHS trusts' finances

More than a third of health bodies’ audits find value for money issues, Audit Commission reveals

24 Jul 2014

FRC reveals ‘struggle’ in IASB discussions

Working with international standards body "like pushing water uphill", Haddrill admits

24 Jul 2014

MPs to grill FRC over going concern

Sir Win Bischoff and Stephen Haddrill face House of Lords Economic Affairs Committee grilling over going concern

22 Jul 2014

FRC consults on local audit regulation

Accounting regulator launches consultation on audit of local public bodies

22 Jul 2014

Tax reliefs for over 55s to be restricted

The government is set to restrict pensions tax relief for the over 55s in a bid to stop the “exploitation” of new tax freedoms.

21 Jul 2014

US and China commit to cross-border audit inspections

US audit watchdog expects to conduct inspections of mainland Chinese audit firms by the end of the year

18 Jul 2014

IFRS chair opens door for 'prudence' reintroduction

IFRS Foundation chair suggests prudence should be reinserted into conceptual framework

16 Jul 2014

Interview: Michel Prada defends IFRS Foundation governance

Michel Prada tells Accountancy Age that criticism of IFRS Foundation governance structure is 'unfair'

16 Jul 2014

Gauke promoted in government reshuffle

David Gauke made financial secretary to the Treasury

16 Jul 2014

CIPFA treasurer quits over pension deficit concern

Ian Perkin calls on CIPFA to use office sale surplus next year to pay down pension deficit

16 Jul 2014

Conceptual differences hamper lease accounting project

Attempts by IASB and FASB to hammer out new lease accounting standard hampered by 'conceptual difference of opinion', finds Naomi Rainey

15 Jul 2014

Page 2 of 259

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This web seminar will explain how finance directors can monitor and understand the various financial costs of staff turnover

The Practitioner: Stitch-up means 'bye-bye client'

Breakdown in trust between The Practitioner and a client means it's time to call it quits

New scheme provides 'access all areas' to the profession

Historic definition of what future accounting talent looks like is changing

The Practitioner: Heading off client's 'value' query at the pass

A client's new in-house accountant forces the Practitioner to up their game

House of Cards

Firm of cards: The politics of partnerships

Accountants may deny any sense of engaging in the dirty art of politics but, at their core, they are political animals

Colin: Alas! Tax! We knew it well

Colin speculates on how theatres might feel about tax relief

Taking Stock: No humble pie after anti-PwC newspaper ad

PwC US and PwC Gibraltar namechecked in what TS can only describe as a 'cryptic' newspaper advert

Taking Stock: Branded

Firms are changing their brands like they're going out of fashion, but you've got to be consistent, says TS

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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.

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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.