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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?
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