Analysis

The Houses of Parliament

Practices hit in Finance Bill

Professional services practices hit with tough new proposals aimed at stopping disguised employment of salaried partners

11 Dec 2013

George Osborne in front of a graph

AS2013: What the papers say

'Tinkering' is the by-word for the Autumn Statement, a perusal of the papers has found

06 Dec 2013

andrew-tyrie-mp

Co-op due diligence 'needed more work', says KPMG

Auditors from KPMG say more work was needed after they finished their due diligence on the Co-op's acquisition of Britannia Bank

04 Dec 2013

Osborne should warm to Autumn Statement 'themes'

Accountancy Age looks ahead to the Autumn Statement on 5 December

28 Nov 2013

Auditors prepare for life under increased exemption thresholds

A further increase to audit thresholds could force firms out of the market - but cheaper alternatives to audit are available

26 Nov 2013

Best Practice: Goodman Jones' Larry Phillips

Goodman Jones may only have one office, but Fitzroy Square firm’s solid base belies a spirit to use the latest technology to grow, reports Kevin Reed

26 Nov 2013

No tidal wave of insolvencies

Despite some big corporate collapses such as HMV, Clinton Cards, and RSM Tenon, the decline of insolvency cases has taken its toll on some firms

20 Nov 2013

No cracks in the tax foundations

Following last year's nascent recovery, the Top 50's tax service line has managed to remain sturdy under pressure

19 Nov 2013

Universal Credit should follow tax calendar, says Aplin

Aligning Universal Credit and tax calendars could ease burden on small businesses, ICAEW tax faculty chair says in Hardman Lecture

14 Nov 2013

Deloitte, MG Rover and the Tribunal... the story so far

Rachael Singh looks at how accountancy's tribunal came to calculate the record-breaking fine against Deloitte for its work on collapsed car manufacturer MG Rover

31 Oct 2013

Practitioners left in difficult position over clients' tax affairs

An uncomfortable tension exists between the politcal climate around tax avoidance and recent court rulings, leaving practitioners in limbo

30 Oct 2013

Could accountants deflate the 'carbon bubble'?

Report from Carbon Tracker and the Association of Chartered Certified Accountants argues sector has key role to play in tackling climate-related investment risks

18 Oct 2013

Desire to be “SMEs' champion” motivated Iris/KashFlow deal

KashFlow chief assures clients prices won't go up following tie up with Iris and that new group will work to develop a fully-integrated suite of applications

17 Oct 2013

Firms get strategic in lining up audit targets

Auditors will become more strategic in how they recruit, allocate resources and manage their cost base to attack FTSE 350 tenders

16 Oct 2013

Analysis: Female board quotas shunned by finance professionals

The latest Financial Director/Accountancy Age online Debate saw the audience vote in favour of Melanie Richards' opposition to Frances O'Grady's proposal for female board quotas

10 Oct 2013

EU tells IASB and Efrag to toughen up governance regimes

Europe calls for IASB funding arrangements to be reliant on the IASB updating its own governance

08 Oct 2013

Analysis: On balance sheet lease accounting looms large

The days of off balance sheet accounting for leases appear likely to end, despite concerns about more reporting complexity

04 Oct 2013

Miliband’s tax policies divide advisers

Business and tax advisers dubious over Miliband's proposed tax policies after pledged cut in business rates and freeze in corporation tax

25 Sep 2013

FRC vows to continue audit reform fight in annual meeting

FRC says it plans to work closer with audit committees, opens Brussels office, and is verging on sanctioning audit performance failures itself, at Baroness Hogg's last annual meeting

17 Sep 2013

Proposed changes to taxation of LLPs irk advisers

Professional services firms are incredibly resistant to government's proposed changes to the taxation of partnerships

06 Sep 2013

Page 3 of 93

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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: Pruning clients, growing staff numbers

Not so easy come easy go for the Practitioner, as a troublesome client is finally given the heave-ho, but a new staff member is welcomed on board

Are ethics and profits mutually exclusive?

The markets crave trust, and business must be more proactive in its delivery

ABS: Will you be taking on too much?

While alternative business structures (ABSs) might benefit some accountancy firms, others could be in danger of overstepping their capabilities

p13-fraud

Internal auditors must up game over new anti-corruption rules

Government's more onerous anti-corruption plan means internal auditors must up their game

Colin: Audit losses go down badly

Colin imagines KPMG's reaction to losing Diageo audit

Colin: Deloitte redeems Gherkin

Colin speculates on what changes might take place at 30 St Mary Axe under the new Brazilian ownership

Taking Stock: Netsuite Twitter-trolls Sage CEO on first day

Sage and Netsuite chief executives engage in boisterous Twitter exchange

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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.