 
                CA Magazine
                Every article from your latest print edition of CA Magazine
                July 2010
Download PDF
                
               
              
                
                  
                  
Osborne shares out the pain
The new chancellor wields his axe across the public sector
                  
                
                
                  
                  
Capital hike not too steep
CGT brought closer to income tax, in coalition nod to Lib Dems
                  
                
                
                  
                  
Triple lock promised for pensioners
Link between pensions and earnings to be restored
                  
                
                
                  
                  
Budget highlights: personal taxation
What will George Osborne's first budget mean for individuals?
                  
                
                
                  
                  
Budget highlights: corporate taxation
Key points for business from the Emergency Budget
                  
                
                
                  
                  
Banks face tax on balance sheets
Banking levy may put UK out on a limb, but Osborne confident others will follow
                  
                
                
                  
                  
Corporation Tax move says UK is open for business
Tax regime to lure inward investment with competitive rates
                  
                
                
                  
                  
Is George listening?
The time has come for a simplified tax system, but there will be winners and losers
                  
                
                
                  
                  
Short and Sweet
Karen Shaw reports on the launch of a report from ICAS that sets out an alternative model for short, succinct financial statements
                  
                
                
                  
                  
Bid to bring consistency to asset valuation
International Valuation Standards (IVS) seek to harmonise valuing of financial instruments
                  
                
                
                  
                  
IASB and the FASB say convergence needs more tim
Timetable for programme slips after stakeholders voice concerns about ability to meet 2011 deadline
                  
                
                
                  
                  
A brand new code
More frequent elections for board directors are among the more contentious aspects of the new Corporate Governance Code, reports Paul Provan
                  
                
                
                  
                  
Bringing back the OFR
In opposition, the Liberal Democrats vowed to bring back the Operating and Financial Review (OFR) which had been dropped by Labour. Now they are part of the ruling coalition, reports Karen Shaw, it looks as if the OFR is due for a comeback
                  
                
                
                  
                  
Guidance on record keeping and wind-up
Advice on compliance to accompany tougher monitoring
                  
                
                
                  
                  
Take care of your nest egg
With proposals out for a new governance code to clarify accountability for pension scheme investments, Paul Provan explains the stance taken by ICAS on the issue schemes
                  
                
                
                  
                  
An appetite for revolution?
An ICAS study of users’ views finds support for potentially radical changes in audit, assurance and the relationship between auditors and stakeholders, as Ian Fraser reports
                  
                
                
                  
                  
Increased hopes for funding renewables
The signs are good that the cash drought holding back the funding of green energy projects could be coming to an end, says Patrick Bell
                  
                
                
                  
                  
Questions of trust
Karen Shaw reports on a debate, hosted by ICAS earlier this year, that examined the very purpose and nature of the statutory audit