Legal and Regulation

Found 90 briefings

Legal and Regulation

5 key facts about FRS 101 and 102

International Financial Reporting Standards (IFRS) are designed to be a common global ‘language’ for business. They are progressively replacing the many different national accounting standards and this guide outlines IFRS and what it could mean for you.

Company: IRIS | Published: 02 August 2013 | Business Area: Financial Reporting

Rating: 20 people found this useful

Guide to Above the Line (ATL) R&D Tax Credits: Briefing note - July 2013

In March 2013, The Government released the ‘Above the Line’ legislation for claiming R&D Tax Relief. This briefing note details the key points of the scheme. Topics covered include who will benefit, changes in final legislation and how ATL works.

Company: Innovation Plus | Published: 16 July 2013 | Business Area: Corporation Tax

Rating: 3 people found this useful

Taxflash: Loan and beholden

Our June Taxflash discusses changes to the rules on the taxation of loans made by close companies to their participators, which were introduced in the Finance Bill 2013 and took effect from Budget Day, 20 March 2013.

Company: UHY Hacker Young Group | Published: 27 June 2013 | Business Area: Enforcement and Regulation

Rating: 12 people found this useful

What are the tax cash flow implications of adopting FRS 102?

Whether you plan to adopt FRS 102 early or at its mandatory effective date, you will need to consider the tax implications arising on transition and on an on-going basis thereafter. Download this article for additional information

Company: Baker Tilly | Published: 19 June 2013 | Business Area: Financial Reporting

Rating: 6 people found this useful

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

Rating: 1 person found this useful

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: 6 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: 11 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

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: 3 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: 5 people found this useful

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