Words + numbers = pass |
| Alex Wakeham has some advice for business strategy studiers who tend to struggle with the numbers |
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IFRS: classifying financial intruments |
| Why is the IASB consulting on the accounting for financial instruments with characteristics of equity? |
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No more Carillion scandals? |
| Is it time for fundamental changes in the audit maket? Both Labour and BDO think so, reports Graham Hambly
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Tax: no safe havens |
| PQ magazine editor Graham Hambly reports on how the UK is reforming offshore tax evasion |
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Why you can’t ignore the money laundering regs |
| Tim Pinkney explains why AML is a subject that you really need to know about |
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FRC ups the ante |
| The Financial Reporting Council has announced big plans to enhance its monitoring of the six largest audit firms. |
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Why reports matter |
| Mark Clatworthy poses the question: who actually uses financial reports? |
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Why you can’t ignore the money laundering regs |
| Tim Pinkney explains why AML is a subject that you really need to know about |
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Carillion fallout: FRC ‘under threat’ |
| The future of the Financial Reporting Council has been thrown into doubt after the government promised an independent inquiry into its whole operation. |
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PSCs: a question of control |
| What is a PSC and how does it work? Here’s what Companies House has to say... |
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Blockchain and the future of accountancy |
| With bitcoin seemingly always in the news there’s much interest around the blockchain concept. David Lyford-Smith explains what it is and how it works |
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Keeping it real |
| Philip Dunn explains the importance of financial statements and who they are of most use to |
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Still room for improvement in corporate reporting, says FRC |
| Regulator expects more detail and less ambiguity, according to report |
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Making Tax Digital: VAT |
| Despite delays to various staging post dates, the government’s digital agenda juggernaut is rolling on… |
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Your guide to the revised CTA exam |
| The CTA qualification is getting a major overhaul – and it is looking good |
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CTA exam makeover |
| The Chartered Institute of Taxation unveiled its new-look CTA exams in early September, to much applause. |
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How to give great financial presentations |
| Peter Simons has some advice on an activity that scares many of you witless – giving a presentation to your firm’s top brass |
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Time to end ‘illogical’ intangible asset rules |
| The disclosure of intangible assets remains disappointingly low, with $35trn (or almost three-quarters) of global intangible value not reflected in 2016 balance sheets, says Brand Finance. |
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Dealing with a corporate trading loss |
| Victoria Cavell explains how companies can use trading losses to their advantage |
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Are you ready for GDPR? |
| Brian Palmer explains significant changes to the data protection laws that will come into effect in 2018 and will impact on your firm |
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Drones are coming to an audit near you |
| Wave goodbye to your calculator, the accountant’s new best friend could be their pet drone! |
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IASB’s IAS 12 clarification |
| The International Accounting Standards Board has issued IFRIC 23 Uncertainty over Income Tax Treatments, to specify how to reflect uncertainty in accounting for incomes taxes. The board explained that it may be unclear how tax law applies to a particular transaction or circumstance, or whether a taxation authority will accept a company’s tax treatment. |
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Standard overhaul 20 years in the making |
| The International Accounting Standards Board has now issued its overhauled IFRS 17 Insurance Contracts. |
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Hit the rollover jackpot |
| Juliet Smith explains all you need to know about rollover relief, a subject that is frequently tested |
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Can cheats prosper? |
| Accountancy bodies have no plans to beef up their exam invigilation following reports of a surge in hi-tech cheating at universities. |
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Don’t go to pieces over leases |
| Claire Oglesby explains all you need to know about leases in the form of some top tips |
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Colour me VAT |
| HMRC sets out the VAT treatment for colouring and dot-to-dot books – is it simply child’s play? |
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Check in at Boots for a VAT refund |
| Who should pocket airport VAT refunds? Graham Hambly asks the question |
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National insurance and the level playing field |
| John Colville outlines how NI works and why some consider it controversial |
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FRC wants the right to sanction all directors |
| The UK’s biggest public companies have been put on notice – the Financial Reporting Council (FRC) wants to be able to take disciplinary action against all individuals for breaching financial reporting rules. |
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ACCA CBEs: Be a session player |
| Judith Bennett explores the practical ways that you can tackle ACCA’s F5–F9 exams |
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CTA exams: capital advice |
| Human Capital Taxes, also known as Human Capital Services (BDO), Global Employer Services (Deloitte), People Advisory Services (EY), Global Mobility Services (KPMG and Mazars), Employer Solutions and Expatriate Tax (Grant Thornton and RSM), Employer Consulting Tax (Moore Stephens) or even Human Resources Tax Services (PwC), is a growing area of taxation. As global employment mobility continues to increase, so does the need for advice for employers with internationally mobile employees, covering tax issues w |
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Human capital is a taxing issue |
| The Chartered Institute of Taxation is introducing a new exam in Human Capital Taxes for the May examination. |
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Proformas hold the key to exam pass |
| Kamran Ali explains how to pass Inheritance Tax, Trusts and Estates module of the CTA exams |
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IFRS: a model answer |
| Martin Jones sets a question on equity and debt – and provides a specimen answer |
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Exam preparation: 24 hours to go |
| Stuart Pedley-Smith outlines what you should be doing with your time on the final day before that big exam |
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‘Awareness’ is key to exam success |
| Sheridan Matthew Gray gives some tips on passing the corporation tax module of the CTA Awareness Paper |
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A quick look at… Treatment of payments for corportion tax purposes |
| A company may make different payments, but are you clear as to how each is treated for corporation tax purposes? |
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