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WACC: Weighted Average Cost of Capital Explained
WACC is the minimum return a company must earn on its assets to satisfy all investors. This guide explains the WACC formula, how to calculate the cost of equity and debt, and how WACC is used in valuation.
ISA 540 Auditing Accounting Estimates
ISA 540 provides the framework for auditing accounting estimates, which carry inherent uncertainty. This guide covers risk assessment for estimates, audit evidence requirements, and how auditors evaluate management bias.
ISA 250 Consideration of Laws and Regulations in an Audit
ISA 250 sets out the auditor's responsibilities regarding laws and regulations. This guide covers the two categories of laws, required procedures, and how auditors respond when non-compliance is identified.
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UK Corporation Tax: A Practical Guide for Accountants
Corporation tax is charged on UK company profits. This guide covers rates, computing taxable profits, capital allowances, loss relief, R&D reliefs, and the main compliance obligations.
Financial Forecasting: A Practical Guide for Finance Teams
Financial forecasting estimates future revenues, costs and cash flows to support planning. This guide covers the main forecasting methods, how to build reliable forecasts, and the case for rolling forecasts.
VAT in Practice: An Advanced Guide for Accountants
This guide covers complex VAT issues including partial exemption, the Capital Goods Scheme, domestic reverse charge, VAT groups, and the option to tax — key areas for accountants advising on VAT.
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Foreign Exchange Management: A Guide for Finance Professionals
FX management covers identifying, measuring and hedging currency risk. This guide covers transaction, translation and economic exposure, the main hedging instruments, and how treasury teams set FX policy.
Capital Allowances: A Practical Guide for UK Accountants
Capital allowances give tax relief on business asset purchases. This guide covers the Annual Investment Allowance, full expensing, writing down allowances, and the special rate pool.
Inheritance Tax: A Practical Guide for Accountants
Inheritance tax is charged on estates above the nil-rate band. This guide covers rates, thresholds, key reliefs including Business Property Relief and Agricultural Property Relief, and practical IHT planning strategies.
IAS 21 The Effects of Changes in Foreign Exchange Rates: A Practical Guide
IAS 21 sets out how to account for foreign currency transactions and translate the financial statements of foreign operations. This guide covers functional currency, transaction translation, and the treatment of foreign subsidiaries.
IFRS 10 Consolidated Financial Statements: A Practical Guide
IFRS 10 establishes a single control model for consolidation, replacing IAS 27 and SIC-12. This guide covers the three elements of control, consolidation procedures, and key judgement areas including structured entities.
IAS 28 Investments in Associates and Joint Ventures: A Practical Guide
IAS 28 requires the equity method for investments in associates and joint ventures. This guide covers significant influence, how equity accounting works, the treatment of losses, and impairment.