PROFESSIONISTI
L’avvocato può fare il Presidente del CdA di una società commerciale se non ha poteri operativi
Con la sentenza n. 25797 del 22 ottobre 2013 le Sezioni Unite della Corte di Cassazione hanno deciso che colui che esercita la professione di avvocato può assumere la carica di Presidente del consiglio di amministrazione di una società commerciale, a condizione che in virtù di tale carica egli non abbia effettivi poteri di gestione…
Continua a leggere...Adopting a Consultative Approach
When meeting with clients, accountants should develop a consultative approach. This approach allows the accountant to explore the client’s concerns and develop solutions specific to each client’s needs. Taking an approach that focuses on a client’s best interests will enhance the relationship. Becoming more consultative may challenge accountants because it requires resisting the temptation…
Continua a leggere...Small firms spend £500m on tax admin each year
Britain’s small business owners spend £500m on keeping on top of burdensome tax administration each year and lose around 12 working days a year as a result, according to new research from the the Federation of Small Businesses (FSB). The UK’s small business community is struggling under the burden of tax admin, the FSB has…
Continua a leggere...Conversation between Patrick Clark, reporter for Bloomberg Businessweek, and Bob Durak, AICPA Director
This week the American Institute of Certified Public Accountants announced a new financial reporting “framework” for small and midsize entities. If you like acronyms, and the folks[1] who created the framework do, that’s the AICPA’s FRF for SMEs. If you want a better sense of what the news means for small business owners, here are…
Continua a leggere...Domestic Consolidation
Read carefully the text below. Some of the lines are correct, and some have a word that should not be there. If a line is correct, put a tick ( ✓ ) by the number in the column on the right. If a line has a word that should not be there, write the word…
Continua a leggere...Depreciation
DEPRECIATION[1] Complete the text by inseting the correct form of the verbs in the box charge deduct encourage exist increase involve lose convert spread wear out Fixed assets[2] such as buildings, plant and machinery (but not land) gradually (1)_______ value, because they (2)________ or deacy, or because more modern and efficient versions are…
Continua a leggere...Indagine IFAC – I commercialisti divengano un po’ imprenditori
La recente pubblicazione del periodico studio di IFAC del sondaggio internazionale in tema di più sentite problematiche nello svolgimento dell’attività professionale offre l’occasione per una riflessione sul futuro imminente che si basi non solo sulle sensazioni che ognuno ha, per i propri rapporti di lavoro più o meno locali, ma su dati tratti dall’esame di…
Continua a leggere...How to limit liability for professional negligence
Although it is not possible to guard against every circumstance in which an accountant or auditor may run the danger of incurring liability for professional negligence[1], the following matters should be borne in mind: a) Before carrying out any work for a client, a member should ensure that the exact duties to be performed, and…
Continua a leggere...Subsidiaries, branches and tax
Question 1 There are no taxes imposed on the formation of a subsidiary [1]. Question 2 A UK resident subsidiary would pay corporation tax on its worldwide income and gains, whereas a UK branch would be liable to corporation tax only on the items listed in question 3. The charge to UK corporation tax [2]…
Continua a leggere...Consolidated financial statements
These consolidated financial statements [1] have been prepared in accordance with the International Financial Reporting Standards for Small and Medium-sized Entities issued by the International Accounting Standards Board. The consolidated financial statements have been prepared on the historical cost basis except for the modification to a fair value basis [2] for certain assets and financial…
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