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Technical articles
Blockchain and taxation
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December 2021 issue
Part two of blockchain series: An overview of recent developments in cryptocurrency exchanges and taxation
Blockchian
Cryptocurrency
Taxation
Technical articles
Breaches to the code of ethics: A case study for PAIPs
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November 2021 issue
The second of two case studies in A Plus, developed by the Institute’s Ethics Committee
Ethics
PAIP
Technical articles
A “simplified” auditing standard?
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October 2021 issue
An overview of the IAASB’s exposure draft on the audits of less complex entities
LSE
Standard setting
Technical articles
Five areas of focus for general insurers during IFRS 17 project planning and implementation
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October 2021 issue
Key topics to support management in effectively delivering IFRS 17
Financial reporting
Insurance
Technical articles
Breaches to the code of ethics: A case study for PAIBs
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October 2021 issue
The first of two case studies in A Plus, developed by the Institute’s Ethics Committee
Ethics
Technical articles
A step forward for reporting BCUCC
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September 2021 issue
A summary of specific areas of the Institute’s response to the IASB discussion paper
Business combination
Technical articles
Blockchain and accounting
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September 2021 issue
Part one of blockchain series: An overview of recent developments in the accounting and audit of cryptocurrencies
Accounting technology
Blockchain
Technical articles
A chance to tailor a new standard
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September 2021 issue
A look at the IASB’s proposal for reduced disclosure requirements
Financial reporting
SMEs
Technical articles
The future of tax management: data driven or tax control governance driven?
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August 2021 issue
A look at the OECD’s recent publication on digital tax administration and the steps organizations can take to prepare themselves
Technical articles
Accounting for share options granted by holding companies to employees of subsidiaries
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July 2021 issue
Findings from the Institute’s practice review programme
practice review
share options
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POPULAR READ
Embracing a transformative shift:
Interview with Edward Au
Adopting AI: How finance leaders can steer their organizations to success
Key areas accountants should pay attention to in 2025
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