-
Hedging arrangements under IFRS 9 – a Natural Resources perspective
Explore IFRS 9 hedge accounting for natural resources. Learn about models and criteria to manage financial risks effectively.
-
Changes to the safeguarding regime for payments and e-money firms: Strengthening elements of safeguarding practices – segregation of relevant funds
Understand the FCA’s new rules to enhance safeguarding of customer funds in insolvency events. This article is #6 in our series.
-
Business Asset Disposal Relief
Business Asset Disposal Relief (BADR) — formerly called Entrepreneur’s Relief (ER) until it was renamed in 2020 — reduces the rate of Capital Gains Tax (CGT) on certain disposal of business assets from 20% to 10%.
-
Types of upfront consideration
Understand the importance of upfront consideration when selling your business and its tax implications in this insightful article.
-
What is an ‘earn out’ and what are the options?
Understand earn out tax planning and how deferred payments can affect your overall tax position during a business sale.
-
CapitalQuarter – Spring 2025
Read our latest edition of CapitalQuarter featuring articles and industry updates for listed businesses and their advisors.
-
Audit thresholds have changed: what you need to know
Find out about the audit threshold changes 2025 and ensure your business is prepared for new legislation and requirements.
-
A focus on dual listing
Explore the benefits of dual listing for businesses, gaining global investment access while enhancing visibility and capital.
-
IFRS 18: be ready for the changes
Explore the IFRS 18 financial statement changes aimed at enhancing transparency and clarity for financial reporting stakeholders.
-
Pillar Two: what should listed groups look out for in 2025?
For many in-scope groups, the first financial year affected by Pillar Two will be audited in 2025. So how should they prepare from a tax compliance and financial reporting perspective?
-
Navigating the requirements of the EU Corporate Sustainability Reporting Directive (CSRD)
Find out if CSRD applies to your company. If so, we provide an in-depth guide to help you navigate the complexities of implementing the requirements.
-
ECL in the Natural Resources sector: what does IFRS 9 say?
Explore how IFRS 9 applies to the Natural Resources sector, with practical examples of expected credit loss (ECL) models including PD, loss rate, and simplified approaches tailored for mining, oil, and gas companies.
