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Data protection

All organisations that collect, store or process personal information on living and identifiable people must comply with the Data Protection Act 2018. Additional resources can be found on the GDPR (now the Data Protection Act 2018 in the UK) here, icaew.com/gdpr

In this section

Features and articles

Five key questions all boards should ask about fraud

Join us for this short lunchtime webinar, presented in conjunction with the Fraud Advisory Panel, to learn what the board can do to support its fraud team and the key questions it should ask.

Conflict resolution

Get practical conflict resolution techniques and strategies for the best workable outcome.

Pan-accountancy lunch 2019

Come along to this always impressive annual lunch at The Mansion House. With the Lord Mayor and guest speaker Liz Murrall, Director Stewardship and Reporting, The Investment Association.

Managing virtual teams

Details to be released shortly

The essential guide to GDPR

Despite the step change in the technical environment and the massive increase in personal data that is being created every day, the regulations have not moved on since the 1998 Data Protection Act. The main advice from the information commissioner was to prepare now for the changes that are coming under the new GDPR.

Whole firm audit compliance review

This helpsheet provides a checklist of matters to be addressed when conducting a whole firm audit compliance review in accordance with the Audit Regulations and Guidance and International Standard on Quality Control (UK) and (Ireland) (ISQC 1) for a Registered Auditor regulated by ICAEW.

Webinars and recordings

Webinar IFRS 16 Leases the impact

With IFRS 16 Leases being effective from 1 January 2019, this webinar will look at the wider commercial, economic, technological and demographic trends that could challenge the assumptions included in the lease standard.

Webinar resources

Thank you for registering on to the Business and Management Faculty's webinar, Influencing and persuading: Promoting your brand, broadcast on 15 May.

Legal Alert is a monthly checklist from Atom Content Marketing highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business. Find out more about Atom Content Marketing

Disclaimer: These publications from Atom Content Marketing are for general guidance only, for businesses in the United Kingdom governed by the laws of England. Atom Content Marketing, expert contributors and ICAEW (as distributor) disclaim all liability for any errors or omissions.

eBooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please note that ICSA and Credo publications are only available to ICAEW members and ACA students.  Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

GDPR update

Louise Marshall, solicitor and GDPR expert, provides a quick update on GDPR, highlights any pertinent case law and points out pitfalls that businesses need to avoid to ensure GDPR compliance.

US GAAP 2019: Interpretation and application of Generally Accepted Accounting Principles

Practical guide to US GAAP, Wiley GAAP 2019 contains complete coverage of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC), the source of authoritative generally accepted accounting principles (GAAP).

Cloud compliance in the age of GDPR

The article offers information on the businesses that are among Europe’s leading adopters of cloud storage and computing. The ongoing process of cloud compliance is looked at, including auditing internal processes and framework standard for GDPR ISO 27001 and ISO 27018 are mentioned.

Borrowing costs

Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a comparison of FRS 102 Section 25 and IFRS, and covers borrowing costs eligible for capitalisation, commencement, suspension and cessation of capitalisation, and disclosures.

Investment property

Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for investment property gives a comparison of FRS 102 Section 16 and IFRS, and covers the definition, scope and initial recognition of investment property; measurement; transfer of assets; derecognition; presentation and disclosure.

Investments in associates

Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a comparison of FRS 102 Section 14 and IFRS, and discusses the definitions of associate, measurement, presentation and disclosures, changes in ownership interest, distributions received in excess of the carrying amount, and equity transactions.

Consolidated and separate financial statements

Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a comparison of FRS 102 Section 9 and IFRS, and covers exemptions from preparing consolidated financial statements, the definition of a subsidiary, special purpose entities (SPEs), subsidiaries excluded from consolidation, consolidation procedures, acquisitions and disposals, non-controlling interest, and disclosures.

Inventories

Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a comparison of FRS 102 Section 13 Inventories and IFRS, and covers measurement, impairment of inventories, recognition of inventory in profit and loss, presentation, and disclosure.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

The Library & Information Service provides a hand-picked collection of industry press articles as a benefit of membership. If you are unable to access an article, please see our Help and support or contact library@icaew.com

On the herding of cats

Professional service firms are composed of experts who prize their autonomy. In this context, leadership must be a collective endeavor.

Basel III marathon ends but capital race is far from over

The Basel Committee on Banking Supervision has put pen to paper in finalising the international set of banking regulations known as Basel III, giving capital markets some long-awaited clarity on the way in which banks should model for risk.

Join the Academia & Education Community

The Academia & Education Community is an online forum for anyone with an interest in academia and the advancement of the accountancy profession. It offers a space to connect, collaborate and share insight and ideas with colleagues and professionals on accountancy education, qualification, lifelong learning (CPD) and research.

Terms of use: You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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