Displaying 1-10 of 603 results
Member insights: December 2024
- Article
- 18 Dec 2024
As members continue to digest announcements made in the Autumn Budget, it’s the rise in Employers’ National Insurance that dominates the agenda. But despite challenges, businesses remain cautiously upbeat for 2025.
Technical round-up: December 2024
- Article
- 18 Dec 2024
This month’s top stories feature issues with HMRC’s customer service performance raised by ICAEW; the Scottish and Welsh Budgets; and a range of articles on why the UK must reform VAT.
Economic insight paints mixed picture of South-East Asia
- Article
- 13 Dec 2024
From China’s slowing growth to Malaysia and Singapore’s electronics-driven resilience – a new ICAEW report analyses how South-East Asia’s economies are shaping up for 2025.
Chart of the week: UK public sector pension liabilities
- Article
- 13 Dec 2024
Our chart this week looks at how public sector net pension obligations reduced by £1.2tn from £2.6tn to £1.4tn during the financial year ended 31 March 2023 as a consequence of a sharply rising discount rate.
Residential land tax hike in Wales
- Article
- 11 Dec 2024
In its Budget for 2025-26, the Welsh government has announced that the rates of land transaction tax (LTT) for some purchases of residential property will increase by 1 percentage point.
Proposed public-sector sustainability standard takes broad approach
- Article
- 10 Dec 2024
ICAEW’s Public Sector team examines a draft climate-related disclosures standard, setting a global baseline for public sector ESG reporting. How does it compare with IFRS S2 and GRI?
ICAEW outlines effective grant management for government entities
- Article
- 09 Dec 2024
Grant-paying government entities could save £1.9bn through effective grant management. A new ICAEW helpsheet offers advice on designing a grants assurance framework and highlights some of the main pitfalls to avoid.
Comparing IPSASBs draft climate disclosures standard with IFRS S2 and GRI
- Article
- 09 Dec 2024
The International Public Sector Accounting Standards Board (IPSASB) has issued a draft public sector specific climate standard. What are the unique features of this standard and how does it compare to IFRS S2 and GRI?
Chart of the week: US federal debt
- Article
- 06 Dec 2024
Our chart this week looks at how US federal debt has almost doubled over the past decade from $17.8tn in September 2014 to $35.5tn at the end of the most recent financial year in September 2024, with debt held by the public increasing from $12.8tn to $28.3tn.
Leading data-led decision making in local government
- Article
- 05 Dec 2024
Finance professionals are pivotal in ensuring local authority decisions on service delivery are grounded in robust data analysis. CIPFA’s Iain Murray outlines the role of finance teams in ensuring data-led decision-making and the skills required for success.
Displaying 1-10 of 603 results