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CA Magazine

Every article from your latest print edition of CA Magazine

July 2010

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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
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