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Briefing

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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

grey-shadows

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

Analysis

Dormant tax benefit in embedded fixtures being overlooked

Businesses could be losing the opportunity to claim millions of pounds of tax allowances due to ignorance, says Neil Tipping

24 Sep 2013

Analysis

Directors face greater culpability for company failures

Greater culpability for the failure of companies will be placed on the shoulders of directors, reports Calum Fuller

27 Aug 2013

Analysis

Directors' pay reformed to include more information in annual reports

Directors face fundamental changes to how executive pay is disclosed, says Bernhard Gilbey

22 Aug 2013

Analysis

DB pensions set for change under FRS 102

UK companies should prepare for a new regime for defined benefit schemes under FRS 102, writes Simon Taylor

09 Jul 2013

Analysis

Get your greenhouse reporting in order

Company directors need to prepare for new regulations on mandatory reporting of greenhouse gas emissions, writes Martin Baxter

19 Jun 2013

Upcoming Events

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0930, Tue 26 Aug 2014

New masterclasses: FRS 102/cashflow/small biz accounting

Accountancy Age expands on last year's successful masterclasses with new series of courses

Latest Opinion

Is the Commonwealth good for British business?

Most research finds that being a former British colony has, at best, a neutral effect on economic growth

Geopolitical threats endanger growth prospects

New geopolitical threats are accentuating concerns that the global economy may be facing a prolonged period of low growth

The Secret FD's moral dilemma over pre-pack administrations

Pre-pack administrations raise questions of morality and integrity for finance directors

Latest Analysis

FRC nears end of Sisyphean task of implementing going concern

The FRC’s third set of going concern proposals attempted a compromise. Naomi Rainey looks at the corporate and investor positions

IFRS 9 leaves much open to interpretation

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

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