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Operational risk

Success of FRS 102 needs to be replicated on going concern

The consultation process for FRS 102 was arguably the most wide-ranging the FRC has ever conducted. It should apply the same rigour to going concern

20 May 2013

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Colin: Colin was here

Colin loves to be the centre of attention, as the Sky News Twitter account can testify

17 May 2013

fiona-pitstop

Taking Stock: Life in the slow lane

It was less Wacky Races and more Sunday driving as a team from Reeves helped raise £15,000 for charity as part of a race to Monaco

15 May 2013

Colin: Democracy bureaucracy

Colin wonders what the ICAEW's discussions over the botched ballot were like

15 May 2013

Chancellor strikes back as Star Wars returns to UK

TS asks: Is Darth Vader allowed in the House of Lords?

13 May 2013

Colin: Scotland's bid for (tax) freedom

Colin considers the potential effects of fiscal independence on Scottish culture

10 May 2013

ICAEW fails to lay its cards on the table

Membership cards finally finding their way into members' wallets

08 May 2013

Colin: Google 'double take'

Colin takes a somewhat irreverent look at the Public Accounts Committee's work

03 May 2013

Taking Stock: How about VAT?

Who ever thought a tax would be a cause for celebration?

02 May 2013

Colin: Lucky (triple) dip

Colin takes a sideways look at this week's economic news

26 Apr 2013

PAC risks credibility after accusing Big Four of driving tax policy

In accusing the Big Four of influencing tax policy for their own gain, the Public Accounts Committee risks its reputation

26 Apr 2013

Audit reforms are a great compromise: no one is happy

Neither the Big Four nor mid-tier firms are happy with Sajjad Karim’s proposals for 14-year mandatory audit rotation. The essence of a good compromise

26 Apr 2013

Colin: Lifeline for Tobin?

Colin gives a wry assessment of the Tobin Tax's chance of being introduced in its current form

26 Apr 2013

Taking Stock: It's not just Tolley's Tax Guide that grows

Increasing tax complexity has seen firms' pamphlets become unwieldy, TS has noticed

24 Apr 2013

Taking Stock: Unleash the (tax lawyer) hounds

It was accountants versus lawyers at a lively Pinsent Masons debate on legal professional privilege

23 Apr 2013

Practice Manager: KPMG tiptoes around Makinson Cowell's clients

The Big Four firm's latest acquisition will keep its brand, with 'independence' being the byword

19 Apr 2013

GAAR guidance sensibly manages expectations

After months of speculation and uncertainty, HMRC's efforts to manage what is expected of the General Anti-Abuse Rule are sensible, but could be too late

18 Apr 2013

Integrating the reporting clutter

Reporting of non-financial information is to be applauded, but will add to the disclosure burden in the short term

18 Apr 2013

Taking Stock: Avoiding avoidance at Portcullis House

TS attended a an international tax avoidance debate at Portcullis House

18 Apr 2013

Colin: What's Maggie's epitaph?

Colin speculates what The Iron Lady's epitaph might be

10 Apr 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

Profession reaches end of its tether with PAC

After the Public Accounts Committee's latest hearing - in which it heavily criticised Google's tax affairs - many advisers have had enough

#AAYP 2013: Talent is ageless, but youth unemployment is a problem

The principles of developing future leaders apply whether you've just left school or got years of experience under your belt

To quota or not to quota: that is the problem

Women on board quotas may have a bad rep, but it’s the only way to address inherent bias argues Fiona Hotston Moore

calculator

Numbers game: how to value and price accountancy firms

Risk management is a key factor to process of acquiring a firm, explains Jonathan Snade

Success of FRS 102 needs to be replicated on going concern

The consultation process for FRS 102 was arguably the most wide-ranging the FRC has ever conducted. It should apply the same rigour to going concern

Colin: Colin was here

Colin loves to be the centre of attention, as the Sky News Twitter account can testify

Taking Stock: Life in the slow lane

It was less Wacky Races and more Sunday driving as a team from Reeves helped raise £15,000 for charity as part of a race to Monaco

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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.