Displaying 1-20 of 20 results
ICAEW LGPS Guide
- Report
- Jun 2024
- PDF (3,204kb)
ICAEW and the LGPS Scheme Advisory Board are pleased to publish a Local Government Pension Scheme Informer.
ICAEW Manifesto 2024
- Thought leadership report
- Feb 2024
- PDF (4,377kb)
ICAEW's manifesto draws on the insights and expertise of our members in making a call to action for the next government. It sets out our vision for a resilient future UK economy that is: productive, highly skilled, sustainable, innovative, resilient, trustworthy and leading on trade.
ICAEW Traffic Light Guide to Investment Business Activity
- Report
- Nov 2021
- PDF (384kb)
- ICAEW
This guide was reissued in November 2021.
Public to Private Transactions Best-Practice Guideline 68
- Report
- Sep 2021
- PDF (2,482kb)
- Corporate Finance Faculty, PwC and Travers Smith
This best-practice guideline, devised and commissioned by ICAEW’s Corporate Finance Faculty and published with PwC and Travers Smith, looks at a hugely important type of corporate transaction. Public to private (‘PTP’) deals have continued to grow in significance in recent years as a vibrant part of the M&A market.
Sustainable public finances and government accounting in Europe
- Report
- Dec 2019
- PDF (3,937kb)
- ICAEW/PwC
A collection of independent essays and an ICAEW/PwC call for EU reform.
Principles before standards: The ICAEW's 'N' series of recommendations on accounting principles 1942-1969
- Report
- Sep 2019
- PDF (966kb)
- Financial Reporting Faculty
This Information for Better Markets report looks at the regulation of financial reporting, considering how best to tackle current problems by looking back to see what solutions were adopted in the past. First published September 2009, reprinted 2014.
Is the investment management industry fit for purpose?
- Thought leadership report
- Jul 2018
- PDF (2,233kb)
- Financial Services Faculty
More than half of people aged 21–30 have no pension or make minimum contributions. Despite this, investment managers are not successfully encouraging people to save. Here, auditors and ICAEW specialist staff explore whether the investment management industry is fit for purpose and identify what changes need to be made.
Managing the public balance sheet
- Report
- Nov 2017
- PDF (947kb)
An ICAEW policy insight aimed at helping governments and parliaments understand how good balance sheet management can improve the overall management of the public finances and the questions they should be asking to make the most of their integrated financial reports.
Disclosure quality and international comparability under IFRS: evidence from pension discount rates, impairment and capitalisation of development costs
- Report
- Jul 2017
- PDF (1,099kb)
- Christopher Nobes, Christian Stadler
This briefing reports on the difficulties met when collecting data into international differences in IFRS practice. In particular it address the areas of pension discount rates, impairment charges and capitalisation of development costs. Data was collected on these topic areas from 527 firms domiciled in 15 countries. The findings will be of interest to analysts, auditors and regulators.
Hard choices for national insurance - where are we now
- Report
- Oct 2016
- PDF (1,639kb)
Towards a better tax system briefing paper on OTS proposals for closer alignment of income tax and NIC.
Long-term investment and accounting: Overcoming short-term bias
- Report
- Apr 2016
- PDF (542kb)
- Financial Reporting Faculty
Investors and managers are often accused of a short-term bias. Could accounting exacerbate this? Accounting influences behaviour in a number of ways, but our report finds no concrete link to short-termism. Fair value and accounts’ short time horizon are discounted as possible causes, while the evidence that quarterly reporting drives short-term decisions is mixed.
Audit insights: insurance
- Report
- Jan 2016
- PDF (2,170kb)
- Financial Services Faculty
Long term trends shaping insurance are examined in this report. Specifically; how will stakeholders react if better data capabilities mean more people are uninsurable, and what if non-insurers develop better data analysis? Could the growth in unadvised sales raise mis-selling risk, and how do insurers secure investment returns in a low interest rate environment?
Income tax and NIC: four options a hard choice
- Report
- Aug 2015
- PDF (401kb)
- Tax Faculty
This briefing paper has been produced by the ICAEW Tax Faculty in response to numerous calls that UK Income Tax and National Insurance Contributions (NIC) should be merged. In the paper we consider the reasons why this suggestion has been made and the advantages and disadvantages of such a merger.
Financial Reporting Disclosures: Market and Regulatory Failures
- Report
- Dec 2013
- PDF (1,642kb)
- Financial Reporting Faculty
This report looks at the sources of this unhappiness in financial reporting disclosures and what can be done about it. The report argues that the current degree of dissatisfaction is to a large extent a predictable outcome of the regulatory framework. But this framework is itself a response to failures in the market for financial reporting information. And both market and regulatory failures in part reflect the inherent limitations of financial reporting. In this brief summary of the report, we concentrate on the regulatory issues.
Sustainability: the role of accountants
- Report
- Jun 2013
- PDF (1,100kb)
The concept of sustainability involves operating in a way that takes full account of an organisation’s impacts on the planet, its people and the future.
This report illustrates UK, European and global initiatives to foster sustainable development, including steps taken by governments, businesses and other organisations.
EU implementation of IFRS and the fair value directive - Report to the European commission
- Report
- Oct 2007
- PDF (1,184kb)
- Financial Reporting Faculty
This study is designed to inform debate about the implementation of IFRS in the EU through the IAS Regulation and about the implementation of the Fair Value Directive.
EU implementation of IFRS and the fair value directive: A report for the European Commission
- Report
- Oct 2007
- PDF (154kb)
Executive summary of the report EU implementation of IFRS and the fair value directiveprepared by ICAEW at the request of, and with funding from, the European Commission (EC).
EU implementation of IFRS and the fair value directive: A report for the European Commission (full report)
- Report
- Oct 2007
- PDF (1,507kb)
A report 'EU implementation of IFRS and the fair value directive' prepared by ICAEW at the request of, and with funding from, the European Commission (EC).
Measurement in financial reporting
- Thought leadership report
- Oct 2006
- PDF (529kb)
- Corporate Reporting Faculty
This report argues that the purposes of financial reporting depend on its institutional context and that this context also affects the costs and benefits of different measurement bases. It proposes that decisions on the regulation of financial reporting measurement should be regarded as matters of public policy, should be subject to the overriding tests of cost-effectiveness and fitness for purpose, and should be subject to the same principles of good regulatory practice as other forms of regulation.
Audit purpose
- Report
- Jul 2006
- PDF (232kb)
- Audit Quality Forum
This overarching paper seeks to articulate the purpose of an audit, in the context of the interests of shareholders who appoint and monitor boards and, ultimately control the companies they own. Attention has been given to responsibilities, relationships and the benefits of audits of both quoted and unquoted companies. It explores shareholder expectation gap issues, from fraud, internal control, and going concern, and to what is meant by reasonable assurance.
Displaying 1-20 of 20 results
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