Communication is key. Starting the conversation during your lifetime and making clear agreements with your heirs will in many cases mean that conflicts are avoided. In this article, we look at a number of tools for starting the conversation and documenting a number of agreements in a family context.
“Discover how to calculate the taxable benefit in kind (BIK) for company cars for the 2025 income year. Use our handy tool and understand the flat-rate valuation of your BIK.”
The importance of corporate compliance: peace of mind in a complex legal landscape
When should a purchase of investment property (or properties) be accounted for as a business combination, and when as a simple asset purchase? This is an important issue because the IFRS accounting requirements for a business combination are very different from asset purchases. Distinguishing business combinations and asset purchases can also be challenging for many other types of transaction and judgement is often required. This is particularly the case when investing in assets that generate cash flows on a standalone basis such as retail outlets and hotels. We focus here on investment property but the underlying arguments apply more broadly.
Cyber-attacks are set to grow in their number and nature; those companies that embed security measures into their culture will be most successful at fending them off, says Paul Jacobs
This IFRS viewpoint provides a framework for accounting for loans made by an entity to a related party that are at below-market levels of interest.
Soft power and gut instinct is driving an estimated US$250bn per year in overseas real estate investment, showing that feeling rather than data analysis determines many investment decisions.
How being in control of your organisation helps you realize your strategic goals.
In light of growing international interest and scrutiny of corporate practices we set out to explore how three major aspects of governance – the role of culture, board composition and strategic planning – are affecting businesses around the world.
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
Optimising your activities is a part of your daily operations as a business owner or manager in a SME. While doing so, you’re also considering developing new products or looking for new ways to offer your services to your clients. You may not be aware, but this type of innovation you are considering as part of your normal day-to-day business, may be eligible for Research and Development tax incentives
There are a number of cost and commercial reasons why a group may consider relocating, but it is also important to understand the consequences.
In the IT sector, the use of contracts is a well-adopted practice in comparison to other industries. This is not surprising, as our society is becoming increasingly digitised, but specific legislation is often still missing. As an ICT supplier, you are most likely confronted with several contracts on a daily basis. You understand the framework of these agreements concerning transfer of IP rights (Intellectual Property), time-and-material versus fixed price, KPI’s, service levels, and many other terms.
Portfolio management offers a structured approach to choosing those ideas that contribute to your companies’ strategy, keeping in mind your specific business environment & its constraints. Our way of working starts by turning different strategic business challenges, operational problems and questions into valuable project ideas. We will help you to classify these ideas and set priorities taking into account your company strategy and your business needs. Finally, this will enable you to make the right choice at the right time taking into account your specific business context and boundaries (eg. Skills and availability of resources, financial resources).
Our 2015 women in business report looks at how to facilitate the career paths of women into senior management and offers 12 recommendations to society, government, businesses and women themselves about how to better support female advancement.
The hotel industry is going through a period of unprecedented, irreversible change and will look very different in 2020 than it does today.
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
Private equity has always focused on creating value and helping promote growth in portfolio companies. Since the industry began, private equity firms have tried many ways to meet this ultimate objective – and with varying success. Now, post the global financial crisis, the question being asked more than ever is: how can private equity deliver its value-added promises?
