CA Magazine
Every article from your latest print edition of CA Magazine
August 2010
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Encouraging news for smaller companies
The reduction in corporation tax rates will give small and medium-sized businesses welcome breathing space
Budget brings capital gains for some and losses for others…
What did the emergency budget mean for Entrepreneur's Relief?
NIC holiday for new businesses
Relief for startups hoped to boost entrepreneurship
VAT increase and its effect on trade
What new or increased chares will businesses face as a result of the VAT hike?
The long road to perfection
The best thing about the Finance Bill is that there isn’t much of it, argues Donald Drysdale
The creeping FD
An ethical dilemma
Ethics and trust
Can an organisation have morals, and are they the same as ethics?
Leading light for principles
Lessons to be learned from China’s adoption of principles-based accounting standards
Plans for measuring fair value
The International Accounting Standards Board seeks comment
Pensions regulator publishes guidance
Guidance for transfer incentives and multi-employer pension schemes set to clarify key issues for trustees
Auditors tackle the hot topics
John Moffat outlines the first ICAS Pensions Auditor Discussion Forum in June
FRC updates Actuarial Quality Framework
Council releases updates guide to assessing the quality of actuarial work
First code for institutional investors
FRC publishes stewardship code for institutional investors
Time is of the essence
What exactly does ‘prompt’ mean, when taking legal action against public authorities?