News for May, 2015

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May 29, 2015

Audit work improves but 33 per cent of audits need to do better

Inspection results continue to show a rise in the quality of audit work, but the FRC remains concerned that 33 per cent of all audits inspected in 2014/15 were assessed as either requiring improvements or significant improvements.

May 29, 2015

Calls for feedback on proposed enhancements to the conceptual underpinning of financial reporting

Proposals to improve the Conceptual Framework for Financial Reporting, which underpins international financial reporting standards (IFRS), have been published for public consultation by the IASB.

May 29, 2015

Aid helps audit committees to evaluate audit quality

A practice aid to assist audit committees in evaluating audit quality in their assessment of the effectiveness of the external audit process was issued by the FRC on 29 May 2015.

May 29, 2015

VAT news and cases roundup: May 2015

Andrew Needham comments on recent VAT developments

May 29, 2015

Courts and Tribunals: May 2015

Julian Harris summarises selected recent decisions.

May 29, 2015

Scottish Rate of Income Tax to be Examined

What rate should the new Scottish Rate of Income Tax be set at and why? This is one of the questions being asked by the Scottish Parliament’s Finance Committee as it begins its scrutiny of the 2016-17 draft budget.

May 29, 2015

Tax planning: HMRC attack strategies

These days, the public’s general perception of ‘tax avoidance’ possibly evokes thoughts of ‘dodgy’ schemes offered by unscrupulous advisers. This is perhaps unsurprising, given the extent of negative media exposure on the subject.

May 28, 2015

Committee bill to increase transparency introduced

A new Bill to increase the transparency of MSPs’ financial interests has been introduced by Stewart Stevenson MSP, on behalf of the Scottish Parliament’s Standards, Procedures and Public Appointments Committee.

May 26, 2015

Feedback wanted on proposal to defer application of IFRS 15

A consultation on a proposal to defer the effective date of IFRS 15, Revenue from Contracts with Customers, by one year to 1 January 2018 has been published by the IASB.

May 26, 2015

Comprehensive review of IFRS for SMEs is completed

Limited amendments to the International Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) have been issued by the IASB following a comprehensive review.

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