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775Finance and Accountancy Briefings

Accounting Standards

Found 30 briefings

Accounting Standards

Real Time Information: Issues to consider

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

Professional identity of management accountants: Leadership in changing environments

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

Rating: 5 people found this useful

Finance Bill 2013 – what does it mean for employers?

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

Rating: 4 people found this useful

Corporate Social Responsibility and Innovation in Management Accounting

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

Rating: 2 people found this useful

Analysis of the main potential changes in auditing standards arising from the Exposure Draft of ISA 720 (Revised)

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

Rating: 2 people found this useful

The future of IFRS: Information for better markets initiative

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

Rating: 3 people found this useful

IFRS Hot Topics Newsletter - Issue 4

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

Rating: 8 people found this useful

Preparing accounts for LLPs - common pitfalls to avoid

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

Rating: 4 people found this useful

iXBRL Corporation Tax compliance case study: Mazars LLP

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

Competition Commission Market Investigation: Audit Services

Produced by the Competition Commission, this provisional report investigates the supply of statutory audit services to large UK companies. The report looks into the factors which inhibit companies switching auditors and the implications of auditors prioritising the needs of senior management.

Company: Competition Commission | Published: 22 February 2013 | Business Area: Audit and Assurance

Rating: 1 person found this useful

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