
April 2014
Articles
Accounting
- Accounting updates: April 2014
- Crisp: why revenue recognition is a critical metric
- Did Facebook overvalue WhatsApp?
- Early adoption: cashflow benefits from IFRS 10, 11 and 12
- FRS 102: Part 10 Impairment reviews
- International reporting: April 2014
- Legal updates: April 2014
- MEPs reach last-minute agreement on IASB funding
- Woolf: Looking for prudence
Audit
Insight
Tax
- Budget 2014: Key measures
- Called to Account: April 2014
- Case report: Cross-border relief in Marks and Spencer
- Dodwell: Landmark Budget for pensions and business costs £540m
- Dual contracts: tax advantage or admin burden?
- Editor's comment: pensions overhaul
- HMRC scrutinises accounting treatments
- HMRC takes on the accountants
- LLP taxation: more capital equals survival
- Law firms debate capital injection as LLP tax rules change
- Nunn: Is the Fair Tax Mark credible or transparent?
- Tax updates: April 2014
- VAT reform in the EU
- VAT updates: April 2014