Opinion

Carbon footprint

Manage your carbon footprint and stride ahead of the competition

New reporting requirements make environmental a financial necessity for large companies, but SMEs could see the issue reach them quicker than they realise

29 Jan 2013

fryingpan

Hope for IPs on legal reforms is just a flash in the pan

Although the latest evidence on reforms to litigation funding seems to exempt the insolvency profession, the industry is not out of the woods yet, warns Kristy Zander

25 Jan 2013

guns

Are accountants just caught in the government avoidance crossfire?

The prime minister's speech hammering tax avoidance was aimed at multi-corporations and the profession is a victim of friendly fire, says Sage’s Jim Scott

25 Jan 2013

A CFO's predictions for a technological future

Technology predictions that could be set to evolve the finance function, from CFO Steve O'Neill

25 Jan 2013

Leader: Tax arguments crystallised, but debate continues

Accountancy Age's tax avoidance debate proves a success: with the various arguments around the issue aired and documented. But the arguments continue..

21 Jan 2013

Where's the recompense for HMRC's failings?

If HMRC is careless enough to not take account of the law, taxpayers should be able to claim compensation, says Andy White

21 Jan 2013

Politicians should leave pensions alone

Ed Balls' proposal to engage in another tax raid on pensions could cause more problems than it solves, writes George Bull

04 Jan 2013

The Practitioner: New firm, new opportunities...

The Practitioner is presented with a wealth of opportunities from setting up their own firm – but which to take?

03 Jan 2013

AC reports should not be dismissed as mere compliance

The audit committee report is a powerful tool for giving stakeholders insight into the culture and integrity at the top of a company. More companies should provide one, writes James Roberts

03 Jan 2013

Leader: Why is 'most trusted' tag reassuring for accountants?

Survey that shows accountants are 'more trusted' than banks proves a massive hit - but why should that be the case?

18 Dec 2012

Starbucks’ calculated tax risk backfires

Starbucks' offer to the Revenue might look good publicly, but the issue does not go away, says Calum Fuller

13 Dec 2012

Don’t let software licensing fall between the M&A cracks

First choice were fined and ordered to pay £81,000 licensing costs post acquisition, BSA’s Michala Wardell warns not to let M&A activity catch you out

12 Dec 2012

To disclose or not to disclose may no longer be the question

Changes to how pension liabilities are represented in the balance that could keep FDs awake at night, claims David Davison

12 Dec 2012

The threat within: how employees are draining data from your business

Confusion and complacency could be the root cause in businesses’ relaxed approach to information security, explains Rod Day

11 Dec 2012

Navigating the IT license minefield could save you 20% a year

Firms should be aware of the licensing pitfalls that await around every corner, warns Sean Robinson

10 Dec 2012

Watering down women on boards quota is not the way to go

The revised European Commission quota to increase the number of women on boards is a missed opportunity, writes Fiona Hotston Moore

07 Dec 2012

AS2012: Corporation tax drop a pleasant surprise

Alvarez & Marsal's Kevin Hindley takes a look back at the business side of the Autumn Statement

06 Dec 2012

AS2012: "We're cutting your taxes...but we expect you to pay"

CIoT tax policy director John Whiting gives his opinion as George Osborne strikes a deal with the taxpayer in the Autumn Statement

05 Dec 2012

Can't we tax foreigners the same as UK businesspeople?

The non-domicile tax regime is confusing, and mostly not required, claims Henry Ejdelbaum

05 Dec 2012

Osborne should focus on more than avoidance in Statement

With sweeping tax changes unlikely in tomorrow's Autumn Statement, the chancellor must target his efforts wisely, says Calum Fuller

05 Dec 2012

Page 6 of 169

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?

Miller's Tale: Quality time(sheets)

Love them or loathe them, timesheets are a part of day-to-day life for most practices. Cara Miller asks whether they're actually outdated, and a hindrance

The Practitioner: In death comes clarity

The untimely death of a client makes The Practitioner think about the role of an accountant

iht-key

Probate: How to manage death and taxes

Mick Jones takes a sideways, but informative, view on the issues accountants face in offering probate services

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.