Vive la difference?

Article Abstract:

Public accountability exists if there is a high degree of outside responsibility because of the nature of its operators. The International Accounting Standard Board is leaving it to the individual national jurisdictions to assess economic significance and UK plans to continue to have the same thresholds as the Financial Reporting Standard for Smaller Entities (FRSSE) and it would only be valid if the content of those international standards for SME's was designed to meet the needs of such entities in the UK.

Capital funds & cash flow, Accounting and auditing, Public finance, Government accounting, Small and medium sized companies

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Employment taxes update: Accountancy's monthly round up of the latest employment tax developments

Article Abstract:

The employment tax developments till February 2004 are mentioned. The changes that took place in Expat NIC form, Lords rule on non-executive's pension, P11D nil returns, and the withdrawal of PAYE: A and H codes are discussed.

Interpretation and construction, Accounting, Employment tax credit, Accounting law

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