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Briefing

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Analysis

A new attraction to employee share plans

Rules changes have the potential to make employee share plans attractive to more private companies. Robert Postlethwaite explains the main changes

04 Nov 2014

Figures cut out of paper showing collaboration

Analysis

Audit and risk committees must share greater responsibilities

FERMA and ECIIA outline need for collaboration between audit and risk committees following EU directive

22 Oct 2014

Analysis

FRC reaches compromise rather than consensus over going concern

The certainty investors are looking for may still elude them under revised going concern guidance

03 Oct 2014

Analysis

Micro-reporting gets smaller

A less onerous reporting standard regime looks set to benefit small entities, says Chris Warmall

25 Sep 2014

Analysis

No relief of payment obligations for third-party users

The use of third-party service providers does not relieve companies from payment card industry compliance obligations

24 Sep 2014

Analysis

IFRS 9 leaves much open to interpretation

Judgement will play a key part in implementing new financial instruments standards, finds Richard Crump

11 Aug 2014

Analysis

Analysis: A crackdown on business opacity

New public register on company ownership will track who ultimately owns and controls UK companies

02 Jun 2014

Analysis

Regulators publish new global revenue accounting standard

Way companies account for revenue overhauled by global and US standard setters, in major step towards creating a converged set of international accounting rules

29 May 2014

Analysis

Radical overhaul brings powerful competition regulator into existence

On 1 April 2014, the Competition and Markets Authority officially became the regulator of mergers in the UK, writes Phil Cowan

28 Apr 2014

Analysis

Transfer pricing: a necessary evil?

Transfer pricing has received a great deal of bad press recently, but it is a useful tool for international businesses, says Lucas Bastin

23 Apr 2014

Analysis

Crowd control the focus of new funding rules

New crowdfunding rules will improve access to finance through schemes like EIS, writes Matthew Phillips

24 Mar 2014

Analysis

Landscape changes for landlords in corporate collapses

Devi Shah & Jessica Walker explain latest court ruling that will change the landscape of multi-site corporate collapses

11 Mar 2014

Analysis

Creating a credit control strategy

With more late payment legislation in place, Charles Wilson runs through the options that finance have to control credit

07 Feb 2014

Analysis

IASB tunes financial instruments

A new model reduces the volatility arising from the application of hedge accounting, says Kush Patel

16 Jan 2014

Analysis

The New Parental Leave rules - what they mean for the workplace

Get to know the new rules for enabling the sharing of parental leave

06 Jan 2014

Analysis

Government gets tough on employment of illegal workers

The government aims to get tough on rogue employers with changes to the prevention of illegal working regime, writes Natasha Chell

25 Nov 2013

Analysis

VAT simplification rules raise compliance issues

Is the VAT simplification that is coming in on 1 January red tape, or just red mist? asks David Wilson

21 Nov 2013

Analysis

Deferred prosecution agreements are on the way

Check your compliance system – deferred prosecution agreements are on the way

30 Oct 2013

Analysis

Corporate whistleblowers handed greater protection

Employers should review existing employment contracts and policies in light of change to whistleblowers’ protection

30 Oct 2013

Analysis

Government launches review of zero-hours contracts

The government is reviewing the use of zero-hours contracts, which is likely to lead to rule changes, finds Kim Hoque

24 Sep 2013

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Latest Opinion

Macro View: Global markets witness big setbacks as yields fall

It would be complacent to conclude that the recent rout was a trivial blip. European stock markets still show net falls

Cameron's posturing putting the UK economy at risk

David Cameron is refusing to admit the unpopular truth that both immigration and the EU have provided big benefits to the UK

One code to rule them all: ICAEW calls for new approach to business behaviour

There needs to be a set of high-level, fundamental principles to promote a good culture of corporate governance

Latest Analysis

Employment Appeal Tribunal alters holiday costs for employers

Employers will need to make provisions for increased costs in light of holiday pay ruling, writes John Harding

CFO departs as Rolls-Royce announces job cuts

Mark Morris steps down as CFO amid financial turbulence at world's second-largest maker of jet engines

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