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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.

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.

Don’t go to pieces over leases

Claire Oglesby explains all you need to know about leases in the form of some top tips

Public servant with a love for numbers

Meet CIPFA student Tim Mpofu, who was recently named our PQ of the Year

Colour me VAT

HMRC sets out the VAT treatment for colouring and dot-to-dot books – is it simply child’s play?

Check in at Boots for a VAT refund

Who should pocket airport VAT refunds? Graham Hambly asks the question

All spent out…?

With the public sector under increasing financial pressure, CIPFA has a some suggestions that just might help

National insurance and the level playing field

John Colville outlines how NI works and why some consider it controversial

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.

ACCA CBEs: Be a session player

Judith Bennett explores the practical ways that you can tackle ACCA’s F5–F9 exams

New exam online format for CIPFAs

Karl Ballard explains how you should tackle CBEs to ensure you get that pass

Getting our share of those EU assets

CIPFA is backing the UK government’s ‘interest’ in claiming a share of EU assets when Article 50 is triggered.

How to stay secure

Rachael Tiffen explains how an organisation can minimise the risk of being a victim of fraud

CIPFA irons out its CBE teething problems

CIPFA has apologised to students who experienced difficulties with the institute’s online exam system

IFRS: a model answer

Martin Jones sets a question on equity and debt – and provides a specimen answer

New gateway to the CGMA

CIMA and CIPFA have agreed a new ‘CPFA to CGMA Top Up through the CIMA Gateway’.

Time for gender equality

Gillian Fawcett explains why CIPFA is setting up a Women in Public Finance Network to explore gender equality in public services

Are the NHS' foundations flawed?

Can the NHS’s transformations plans work? Some FDs have serious doubts

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

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?

Rising to the challenge

Accountants working in the public sector face a unique set of challenges. So how are they dealing with them?

Don’t get too close

EY has agreed to pay a whopping $9.3m to the US Securities and Exchange Commission to settle charges that two of its audit partners “got too close to their clients on a personal level and violated rules that ensure firms maintain their objectivity and impartiality during audits”.

New training centre for Wales

CIPFA has joined forces with Cardiff and Vale College to create a new CIPFA Cardiff training centre.

A quick look at… Ebrahimi v Westbourne Galleries Ltd. [1973] AC 360

This case remains the leading authority on the provision currently found in s122(1) (g) of the Insolvency Act 1986, which provides that a petition to wind up a company can be granted if it is “just and equitable” to wind up the company.

Sustainability and the UNGC: it’s the real thing

Keeping the planet clean for our children is laudable, but regulation could get in the way, says Martin Jones

Intangible assets: change is needed

It’s time for a revolution in the reporting of intangible assets, says David Haigh

No avoiding the cost of capital

Changes to the FM exam mean you need to be able to calculate the weighted average cost of capital

A quick look at… IFRS 11 – Joint Arrangements

Accounting for joint arrangements is an example of a topic where the accounting standard (IFRS 11) is relatively straightforward to apply.

A quick look at… accounting for value – defining value

Most people will know something about Value Based Management (VBM). It is a management philosophy that, basically, focuses on the creation of value rather than just profits.

Classic way to succeed

One way of beating those stress blues while you are revising is to play a little bit of classical music.

IASB amends IFRS 15 revenue standard

The International accounting Standards Board (IASB) has issued amendments to IFRS 15 Revenue from Contracts with Customers, to help clarify some requirements and provide more transitional relief.

New re-sit exams for PQs in 2016

Following the introduction of CIPFA’s flexible online examinations, the Institute has announced a new exam sitting in September this year.

Style + effort = substance

How do you exploit your learning style to your best advantage? James Taylor explains all

CIPFA pass rates on the up

Now that’s what you call a final level pass rate!

A quick look at... rollover relief

Rollover relief is an important relief available to both companies and sole traders, but there are some twists to watch out for.

Putting students at the forefront

Meet Katie Goodall, the new President of the CIPFA Student Network and assistant manager, public sector audit, at KPMG


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