Analysis

murder3

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

Regulatory uncertainty

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

CBI director general John Cridland

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

Deloitte and FRC fire opening salvoes in MG Rover tribunal

Deloitte launches defense of its role in two transactions it advised the 'Phoenix Four' on when they owned MG Rover in 2000, as FRC tribunal gets underway

12 Mar 2013

IASB changes overshadowed by break-away from FASB

A further layer of complexity is to be added to accounting regulations to help allay concerns on a future financial crisis - but it highlights separation from US body FASB

08 Mar 2013

Is the government mad to switch over HMRC's website?

Website switchover comes at a time of great upheaval for HM Revenue & Customs

08 Mar 2013

RSM Tenon pays Bentley Jennison partners £1.2m

RSM Tenon pays RSM Bentley Jennison partners £1.2m for the six months ending 31 December 2012

26 Feb 2013

Investor power at core of Competition Commission remedies

Greater visibility of work done by auditors and audit committees will prove their interests are being served

26 Feb 2013

The privilege of privilege: What the Supreme Court ruling means

Practitioners will continue to face issues around providing legal advice to clients

25 Jan 2013

Separate rules for banks a "mistake", Lawson told

Big Four tell Lord Lawson imposing a different accounting regime for banks would be a mistake

24 Jan 2013

Uncertainty concerns persist as advisors lose privilege ruling

Lord justices follow previous rulings on legal privilege: that it could cause uncertainty, and parliament will have to decide how to extend it

24 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?

The Practitioner: The promise of the pension pot

The combination of pensions drawdown and enterprise investment tax planning makes the Practitioner's mouth water - but can the firm get its pensioners lined up in a row?

Leader: Charity begins at home

With so many accountants require support and counselling, an already charitable profession must consider where its efforts go

linkedin-screenshot-1-web

Social networking: How does the Top 50 stack up?

Firms are failing to realise the business benefits of social media sites such as utilising LinkedIn

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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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.