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Articles
A three-tiered structurePesh Framjee reviews the key proposals for the new public benefit entity accounting standard set out in FRED 45 June 2011 |
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Proposed accounting standard likely to give charity shops a headacheThe consultation on FRED 45 does not close until 31 July 2011. Pesh Framjee presents a compelling case against the need to include on the balance sheet goods that have been donated for resale June 2011 |
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Joining up the numbersPesh Framjee provides some insights on merger accounting March 2011 |
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A complex liabilityCharities are liable to tax in many different ways. Pesh Framjee provides an essential tax factsguide to the key area of exposure December 2010 supplement |
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A charitable trade?Pesh Framjee reminds charities that earned income can trigger a tax liability, however altruistic the enterprise may be June 2010 |
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Dealing with the unexpectedUncertain times challenge key assumptions for finance directors, says Pesh Framjee October 2009 |
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Weather protection?Charities need to actively review and manage their reserves rather than just pay lip service to regulation, says Pesh Framjee April 2009 |
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In all weathersPesh Framjee demonstrates how cost optimisation need not just be a knee-jerk reaction... December 2008 |
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Complexities of predestinationPesh Framjee gives a practical summary of why the principles of fund accounting are so important... October 2008 |
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Satnav for non-profitsPesh Framjee defines and clarifies the reporting of outputs, outcomes and impacts...
July 2008 |
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At the controlsPesh Framjee examines how non-profit organisations can develop an effective strategic plan...
May 2008 |
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A taxing relationshipPesh Framjee explains the tax planning issues in fundraising partnerships and sponsorships... April 2008 |
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When less is morePesh Framjee explains the optimum size for governing board effectiveness... March 2008 |
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Ongoing liability?Pesh Framjee considers accounting for multi-year grant commitment principles in charity financial reporting... February 2008 |
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Value protection and value creationPesh Framjee explains how good risk management can deliver added value... January 2008 |
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Income recognition principles in charity financial reportingPesh Framjee explains how current financial reporting standards and guidance should be interpreted... December 2007 |
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