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Analysis

David Cameron

G8 tax evasion action plan an “anti-climax”

After releasing a ten-point action plan on tax evasion, the G8's proposals have been branded an "anti-climax" by advisers

19 Jun 2013

australia-map

Institute tie-up on far side of world has UK ramifications

UK institutes should take heed if New Zealand and Australia are able to create a new joint trans-Tasman accountancy body

17 Jun 2013

man using a pickaxe

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

Don't panic! is the message despite avoidance scheme ruling

What at face value appears to be a significant ruling on accountants' duties may not be the watershed it appears, say advisers

07 Jun 2013

Analysis: OECD aims to fix corporate taxes within two years

The OECD and UN contributed towards a week of high-level discussion on tax avoidance. Accountancy Age follows the developments

03 Jun 2013

Glacially slow progress in M&S group tax relief case

Despite M&S winning original European ruling on group tax relief claims in 2005, eight years on there are still loose ends

03 Jun 2013

HMRC launches bid to close offshore NIC tax gap

HMRC steps up efforts to close offshore intermediaries tax loophole

31 May 2013

Accounting rules could lead to artificial lease structures

Overhaul of lease accounting rules still complex and could lead to restructuring of lease agreements

23 May 2013

Analysis: Has RDR killed the multi-disciplinary practice?

New financial services rules in the form of The Retail Distribution Review have made firms think again about their future direction

17 May 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

Decisive action needed on tax disclosure

A shift towards greater tax transparency is inevitable for both practice and business, but under what guise?

09 May 2013

Tax net tightens with latest disclosure deals

Advisers are concerned whether HMRC is equipped to make best use of the latest automatic information-sharing deals with British overseas territories

03 May 2013

Close season endangers swift passage of EU audit reform

Commentary on Juri's recent clearance of its version of rules to revise company audits tends to be "let's try to make the best of things"

30 Apr 2013

Audit reforms “nudge” in right direction but leave many unsatisfied

Compromised stance on auditor rotation periods leave profession unsatisfied for different reasons

26 Apr 2013

Integrated framework provides capital gains for reporting

In essence, the IIRC framework aims to create more concise reporting that better communicates to investors how the business creates value over time

24 Apr 2013

Best Practice: Praxity chairman Rick Anderson

Just because it's an alliance doesn't mean that its firms aren't strongly connected, says Praxity chairman Rick Anderson

23 Apr 2013

Best Practice: Martin Atkins of Harris Lipman

A strong insolvency skillset, and a close relationship with clients, has allowed Harris Lipman to stay on its toes despite tough circumstances

11 Apr 2013

Complaints pile up over changes to accounting regulations

Institutes flag up a multitude of concerns over the government's proposed changes to micro-entity financial reporting

03 Apr 2013

Tension grows as EU audit decision looms

A recent Brussels conference captured the full range of views over the future structure of the audit market

02 Apr 2013

Budget 2013: After the ‘omnishambles’, the ‘aspiration’

Osborne successfully averts a repeat of his 2012 'omnishambles', but not entirely without controversy

22 Mar 2013

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Leader: Will younger generation push for a UK institute?

Will British institutes learn from a New Zealand/Australia merger - or have the Trans/Tasmans already learned from them?

Jo Swinson: More needed but insolvency reform step in the right direction

Consumer affairs minister Jo Swinson writes for Accountancy Age on the incoming reforms to insolvency practitioners’ regulation.

FRC is sounding like a modern day Cassandra

Concerns raised in the FRC's latest round of audit inspections sound strikingly familar. Why has the profession failed to address them?

curtain

Don't COP out of guiding clients through tax mire

Anita Brook of Accounts Assist gives a hands-on guide to Code of Practice 9

Taking Stock: Accountancy and the sheriff of Cumbria

TS loves it when two worlds collide

Colin: Hey diddle (tax) diddle

Colin offers his assessment of the pressure on 'tax havens'

Colin: Don't panic! (about avoidance)

Colin succinctly rounds up the latest court ruling on tax avoidance and advisers' responsiblities

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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.