Block title
ACCA

Agricultural property relief

In this month’s article in our ‘Keep It Simple’ series Neil Da Costa tackles a popular inheritance tax (IHT) topic that features regularly in tax exams: agricultural property relief.

Financial statements

Raihan Safa probes the practice of the misrepresentation of financial statements through overstatement of cost.

The treatment of goodwill

This month top tutor Tom Clendon explains current accounting treatment for goodwill.

FRC IN ‘A PRETTY POOR STATE’

The governance situation at the FRC is in a pretty poor state, according to the chairman-designate of the accounting watchdog.

Limiting factor analysis

Jo Tuffill explains how you should apply limiting factor analysis to services.