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News in Professional resources

  1. Gift Aid, VAT and devolution

    Christine Scott and Anne-Marie Roberts reflect on the possible implications of devolution for policy-makers and for charities in relation to Gift Aid and VAT.

  2. Insolvency technical update - May 2016

    A round-up of recent developments in insolvency

  3. Implementation of the new UK GAAP in the private sector

    Standards and guidance applicable to Pension Scheme accounts prepared under FRS 102 sign-posted by the ICAS Pensions Committee.

  4. OSCR clarifies position on early adoption of Charities SORP Update Bulletin 1

    Scottish charities preparing accounts under FRS 102 must include a statement of cash flows.

  5. Insolvency Technical Update - April 2016

    A round-up of recent developments in insolvency.

  6. Updated guidance on trading subsidiaries of charities

    "The Charity Commission, HMRC and ICAEW have published revised guidance relating to the trading subsidiaries of charities and tax."

  7. Financial reporting insights

    ICAS/EFRAG research highlights that the objective of investors matter for the design of financial reporting standards.

  8. Insolvency Technical Update - March 2016

  9. NCA publishes (SARs) annual report

    "The National Crime Agency has published its latest report into the volume and nature of SARs, the reporters and their supervisors."

  10. Major ICAS/FRC audit research

    Major new research by ICAS/FRC explores the audit skills of the future.

  11. OSCR targeted regulation

    Learn more about targeted regulation from the charity regulator OSCR.

  12. Pensions scheme accounts: essential update

    Christine Scott highlights some further changes to the accounts requirements for occupational trust-based pension schemes.

  13. PII for liquidator appointments in Ireland

    Find out what the new PII requirements are for those wishing to act as a liquidator in Ireland.

  14. FBU requirement

    ICAS research highlights that the new fair, balanced and understandable (FBU) requirement is regarded as a ‘good thing’.

  15. Change in public sector accounting

    ICAS research highlights factors which need to be considered for change to be successfully embedded in an organisation.

  16. Pension schemes: Helping your clients

    Christine Scott outlines how advisers can help their clients choose the right pension scheme.

  17. Why Integrated Reporting matters

    Fiona Robertson explains the far-reaching benefits of integrated reporting

  18. The new accounting standards

    The new accounting standards: What you need to know

  19. Eight sustainable accounting tips

    Anne Adrainsummarises the latest guidance from IFAC on how accountants can contribute to business sustainability.

  20. Changing auditor-supervisor relationship

    ICAS research assess the future relationships between auditors and supervisors of financial firms.

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