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Finance

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Articles

Transformation or alternative income?

Eddie Finch takes a closer look at the finance implications of charities engaging with, and transforming to social enterprise models


Latest issue

Accounting for property - all change!

Jonathan Cohen examines the proposed accounting standard regarding property leases and urges charities to develop a property strategy


July 2011

HMRC opens consultation on the VAT cost-sharing exemption

Many charities seek to gain efficiencies by sharing costs, but the current VAT system has not helped those who, by their very nature,make VAT exempt or non-business supplies.  This anomaly is now being reviewed by HMRC


July 2011

A better regulatory framework?

Reza Motazedi reviews the tax and financial reporting implications of converting to new charitable incorporated organisations


June 2011
A better regulatory framework?

Proposed accounting standard likely to give charity shops a headache

The 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
Proposed accounting standard likely to give charity shops a headache

Kinder cuts

Lynne Robb demonstrates how finance professionals can achieve cost reduction and still make an impact and deliver on their charity’s objectives


May 2011
Kinder cuts

Who is stealing from your charity?

Helen Besant-Roberts considers the latest charity fraud statistics and offers some practical insights into making sure your charity is protected


April 2011
Who is stealing from your charity?

Funds abroad

If your charity makes payments to overseas bodies, HMRC penalties could be on the cards if your procedures are incorrect, according to John Shuffrey


March 2011
Funds abroad

Codewords

Don Bawtree and Fiona Condron review financial reporting guidance and its particular relevance to the non-profit sector


February 2011
Codewords

Beyond budgeting

Penelope Blackwell demonstrates a move away from a narrow financial reporting regime to a balanced scorecard approach grounded in its charitable aims


January 2011
Beyond budgeting

Shape of the SORP to come?

UK generally accepted accounting practice has undergone some radical changes. Clarissa Dann reviews the current position


December 2010 supplement
Shape of the SORP to come?

The pensions maze

Lucy Tusa examines the recent issues surrounding charity pension fund liabilities and suggests some solutions


December 2010
The pensions maze

Grants and contracts

With the funding climate in flux, the accounting and tax issues for grants and contracts need careful consideration. Mike Huggins summarises the key points


November 2010
Grants and contracts

Merger myths

Ian Oakley-Smith throws down the gauntlet to trustees: ‘why should your charity remain independent?’


October 2010
Merger myths

It's how you measure it

Paul Breckell asks if impact reporting is still relevant in 2010 and shares some examples of lessons learned by the RNID


September 2010
It's how you measure it

Finance with a difference

International NGOs face huge challenges in humanitarian disaster zones getting aid and cash through to where it is needed. Caitlin Mackesy Davies reports on one finance professional’s experience.


August 2010
Finance with a difference

Unleashing the potential of trustees' reports

Amanda Francis highlights that whilst charity accounts today are sophisticated and detailed, their complexity obscures the full picture. It is down to the trustees’ report to provide the story behind the figures


July 2010
Unleashing the potential of trustees' reports

A charitable trade?

Pesh Framjee reminds charities that earned income can trigger a tax liability, however altruistic the enterprise may be


June 2010
A charitable trade?

The road to recovery

Graham Wareham shares the road the charity took to efficiency and says the sector needs to be more commercial to beat the recession


May 2010
The road to recovery

When the unthinkable happens

Show-stopping disasters do hit organisations and you never know what is around the corner. Robert MacKenzie demonstrates how to make business continuity planning work


April 2010
When the unthinkable happens

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