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NEWS & UPDATESYour journal entries guide to lease incentive accounting
One of the most common types of lease incentive is where a landlord allows a business tenant a period of time rent...
How to deal ethically with conflicts of interest
As we highlighted last week there is a newly revised and restructured Code of Ethics coming soon for accountants in...
NOCLAR – One of the forthcoming changes to the Code of Ethics
As we highlighted last week there is a newly revised and restructured Code of Ethics coming soon for accountants in...
The five fundamental principles of ethical behaviour
A reminder of what they are before the new Code of Ethics becomes effective The nature of accountancy and the...
How do I account for a change in depreciation policy?
A question that I often get asked is: how are changes in depreciation policy accounted for? The follow up question...
The OECD ban on ‘bearer shares’ proves effective for tax transparency
A ten-year anniversary meeting of the Global Forum, celebrating the global impact of tax transparency, was held in...
Have you prepared your Business Risk Assessment?
A new requirement - to protect firms against the risk of money laundering - came into law last year, but many firms...
Money laundering exposed by undercover journalists
Journalists at the London Times are to be congratulated for today, 4 December 2019, exposing a web of alleged money...
EU proposes new anti-money laundering body in wake of scandals
In a recent Financial Times story, it was reported that the EU is proposing to set up a new anti-money laundering body...
The hard facts about Reverse Factoring – Part 3
As we pointed out in our last two blogs here and here, Carillion was less than transparent in its 2016 financial...
Reverse Factoring – Part 2: Watch the disclosures
Factoring in Ireland and the UK worth more than €400 billion. Last week we discussed how reverse factoring works. Now...
Do your clients use Reverse Factoring?
Some lessons for us all from the Carillion collapse. A very useful publication was issued recently by the little known...