Legal and Regulation
Found 61 briefings
Legal and Regulation
Since April 2013, most employers send payroll information to HMRC via Real Time lnformation (RTl). HMRC expects all employers to be using the RTl system by October 2013 at the very latest. This article focuses on the key issues to consider.
Company: MHA Macintyre Hudson | Published: 09 May 2013 | Business Area: Financial Reporting
The professional identity of management accountants (MAs) is evolving. This paper explores the current and future professional identity of MAs as part of the accounting profession.
Company: Chartered Institute of Management Accountants | Published: 07 May 2013 | Business Area: Accounting Standards
On 20 March 2013, the Chancellor delivered the Budget for the 2013-2014 fiscal year, closely followed by the official publication of the Finance Bill 2013 on 28 March 2013. This briefing summarises the key changes and proposals employers should be aware of to ensure that they remain compliant.
Company: Latham & Watkins | Published: 25 April 2013 | Business Area: Accounting Standards
The IAASB is proposing to revise ISA 720 to reflect that there have been a number of developments in the corporate reporting environment. This paper has been prepared to assist those seeking to understand the implications of the proposals in the IAASB's exposure draft of ISA 720 (revised).
Company: Financial Reporting Council | Published: 24 April 2013 | Business Area: Financial Reporting
This study develops a conceptual framework to illustrate how sustainability issues are embedded in management control systems (MCS) to operationalise firms’ corporate social responsibility (CSR) objectives and strategies.
Company: Chartered Institute of Management Accountants | Published: 24 April 2013 | Business Area: Accounting Standards
In this paper, the ICAEW provides recommendations to help international investors and further drive the development of a global set of accounting standards. Topics covered include: the benefits of a global set of standards; taking stock; ending convergence; a new approach for a new era.
Company: ICAEW | Published: 22 April 2013 | Business Area: Accounting Standards
In 2012 the Financial Reporting Council set out revised proposals to change the financial reporting standards in the UK and Republic of Ireland. The revisions will fundamentally reform financial reporting, replacing almost all extant standards with three Financial Reporting Standards.
Company: Mazars | Published: 09 April 2013 | Business Area: Accounting Standards
Accounting for limited liability partnerships is a specialist area that requires expertise as the accounting requirements that relate to this sector can be complex. Julia Penny provides expert guidance in this CCH white paper.
Company: CCH, A Wolters Kluwer Business | Published: 27 March 2013 | Business Area: Accounting Standards
Mazars LLP is amongst the top ten UK audit firms and has a presence in 67 countries. Since 2011, it has been mandatory for UK companies to convert all Corporation Tax accounts data into the iXBRL format prior to filing with HMRC. This Case Study examines how Mazars achieved compliance.
Company: IRIS Accountancy Solutions | Published: 05 March 2013 | Business Area: iXBRL
After several years of publishing a Statement on Internal Control (SIC), moving to a less prescriptive governance statement has been a new challenge for many government organisations. To understand these challenges we have reviewed a large sample of statements.
Company: RSM Tenon | Published: 26 February 2013 | Business Area: Governance
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