economia team 21 Dec 2017 03:35pm

The top 10 most-read Technical pieces in 2017

Analysis of distributable profits, tax evasion law, FRS 102, public interest entity audits and the insolvency market led the technical content this year

1. How to enter the stormy insolvency profession

Peter Bartram lays out how accountants can reap the benefits of the stormy insolvency market

2. How to get to grips with rules on distributable profits

Company dividends and other payments to members can only be paid out from distributable profits. How can directors ensure they don’t pay out more funds than the allowable amount? Liz Loxton finds out

3. What the latest audit exemption threshold increase means for you

The latest increase in the audit exemption threshold raises strategic questions for accounting firms and their clients, as Caroline Biebuyck finds out

4. How HMRC is tackling offshore tax evasion

HMRC’s consultation on the requirement to notify it of offshore structures closed in late February. Paul Golden considers the potential implications of the Revenue’s latest initiative to tackle offshore evasion

5. Could merging National Insurance with income tax have worked?

The prospect of reforming income tax and National Insurance was on the table for a while. Peter Bartram takes a look at what might have happened if the alignment project had not been kicked into the long grass

6. FRS 102: Treading carefully

Small and micro companies need to beware of a number of pitfalls under new accounting regimes, as Caroline Biebuyck finds out

7. Is timesheet billing a help or a hindrance?

Is timesheet billing more of a hindrance than a help to practice growth? Rachel Willcox investigates why value-based pricing makes business sense for your firm

8. How changes to public interest entity audits are impacting small firms

Changes in the definition of, and rules governing, public interest entity audits are keeping smaller audit firms on their toes

9. The most common payroll errors and how to avoid them

Payroll errors represent a considerable cost for UK businesses, but there are steps that can be taken to reduce the potential for expensive errors

10. Charity reporting changes: what you need to know

The voluntary sector is in the process of bedding in recent reporting changes. But will moving it on to a new SORP really bring about benefits?