by Stuart Miller, Director, Public Policy & Tech Research, Xero From April 2026, the way your landlord clients need to report on income tax is changing. For those earning more than £50,000 from property or a combination of property and self-employment, Making Tax Digital for Income Tax (MTD for IT) will become mandatory. For many landlords, the leap to digital tax will feel daunting and they’ll be looking for an accountant or bookkeeper that can steer them to compliance. The new MTD for IT requirements w ...

This story was originally published on CFO.com. To receive daily news and insights, subscribe to our free daily CFO.com newsletter. For all the talk about how emerging technology may fundamentally change finance and accounting, the effects on clients and the general public tend to get overlooked. That’s to say: While finance teams consider ways to adopt more automation, so is everyone else. Jack Castonguay, associate professor of accounting at Hofstra University, likened the effects of ChatGPT, Gemini and ...

The Financial Accounting Standards Board (FASB) is seeking public comment on the proposed Accounting Standards Update (ASU) to standardise how issuers initially measure paid-in-kind (PIK) dividends on equity-classified preferred stock. This guidance is expected to address the current diversity in practice and enhance the comparability of financial reporting. The proposed amendments would apply to all entities that issue PIK dividends on equity-classified preferred stock. According to the proposal, these ...

这是(tel18516125250)整理的信息，希望能帮助到大家 梳理乱账的具体步骤 高质量步是整理基础资料。需收集所有银行对账单、购销合同、出入库记录、费用票据等，按时间顺序分 类。对于缺失的凭证，可通过与交易方沟通补开或书面说明替代。 企业财务管理中，账目混乱是许多经营者面临的难题。尤其在上海这样的商业中心，业务往来频繁、交易 类型复杂，若缺乏规范的财务处理流程，容易出现账实不符、数据缺失或重复记录等问题。本文将针对企 业乱账的常见表现、梳理方法及后续管理建议展开说明。 乱账的典型表现 1.原始凭证不完整：部分企业因日常票据管理松散，出现发票缺失、报销单据未审批、电子凭证未归档等 情况，导致后期核对困难。 2.科目使用错误：例如将个人借款误记为成本支出，或混淆应收账款与其他应收款，影响财务报表准确 性。 3.跨期收支混乱：未严格区分收入与费用的所属期间，如预付费用未按期摊销，或延迟确认已实现的收 入。 4.银行流水与账面差异：因未及时核对银行账户，可能出现未达账项长期未处理，或重复记录同一笔交 易。 第二步是核对资金流向。逐笔比对银行流水与账面记录，标注差异项。例如，一笔货款已支付但未登记入 账，需补充会 ...

Core Insights - The Financial Accounting Standards Board (FASB) has issued updated guidance on derivatives accounting, marking the seventh standards update of the year [3][7] - The update aims to refine the definition of derivatives, addressing concerns that current guidance leads to misclassification of financial instruments [4][5] - The new guidance will be effective for annual reporting periods beginning after December 15, 2026, and will clarify the scope of existing standards [7] Derivatives Accounting Update - The update comes after a two-year period since FASB added the project to its high-priority agenda, indicating a need for clearer guidance [4] - FASB member Frederick Cannon highlighted that the existing guidance was not intuitive and resulted in many assets being classified as derivatives incorrectly [4] - The board is addressing "scope creep," where companies classify too many items as derivatives, which can obscure the economic reality of financial situations [5] Specific Exemptions - The new derivative accounting guidance will not apply to certain financial instruments related to environmental, social, and governance (ESG) arrangements, as well as specific research and development (R&D) and litigation funding contracts [7] - The complexity of current derivative standards arises from criteria that include financial arrangements with underlying variables affecting fair value, such as litigation outcomes [6]

Group 1 - The core focus of the article is on the "cost-performance" and "future employment salary prospects" that students and parents consider when planning for studying abroad, particularly in the UK [1] - The report by High Fliers Research provides valuable insights for students aiming to work in the UK, especially for those undecided on their major [1][4] Group 2 - The High Fliers Research report is a significant and authoritative annual survey of final-year university students in the UK, based on interviews with around 15,000 candidates from over 30 top universities and more than 60 domestic and international employers [4] - The average starting salary for graduates in 2025 is projected to be approximately £35,000, with notable increases in specific high-paying sectors [11] Group 3 - The highest average starting salaries for graduates in 2025 are in investment banking, law, and consulting, all exceeding £50,000, with investment banking reaching £60,000, an increase of £5,000 from the previous year [9] - The banking and finance sector's average starting salary has risen by £10,000 compared to last year, while the legal and consulting sectors have seen increases of £6,000 and £2,500, respectively [9] Group 4 - Among 15 key industries, 8 have seen a decrease in demand for graduates, while 7 industries, including retail, consumer goods, and investment banking, have shown significant growth in demand [14] - The overall recruitment of graduates has dropped by approximately 14.6%, marking the largest annual decline since 2009, with nearly 6,000 fewer graduates being hired than initially planned [17] Group 5 - The number of job applications from university students has significantly increased, with top employers reporting an average increase of 28% in applications since the start of the 2024-2025 recruitment season [19] - Over 80% of employers believe the quality of graduates for the 2024-2025 academic year is on par with or better than the previous year [20] Group 6 - The industries with the highest increase in graduate applications, exceeding 40%, include retail, investment banking, engineering & industrial, and chemicals & pharmaceuticals [21] - Only three industries have seen application growth of less than 15%, namely media, banking & finance, and accounting [22]

Core Insights - The Big Four accountancy firms are now offering audits to ensure AI products are compliant and effective, indicating the maturation of AI and the growing prevalence of customer-facing use cases [1] - Insurance companies are providing AI liability coverage to protect organizations from risks associated with AI, reflecting a desire for organizations to safeguard themselves amid regulatory changes and reputational concerns [1] Group 1: AI Compliance and Risk Management - Audits and insurance are seen as safety nets but do not address the underlying issues of data and infrastructure that hinder safe and effective AI use [2] - Large organizations face challenges in managing vast amounts of sensitive data, which complicates oversight and governance as AI adoption increases [3] - The distributed nature of AI risks makes it difficult to monitor usage, accuracy, and outputs, leading to potential serious consequences if visibility is lost [4] Group 2: Data Security and Regulatory Pressure - There are risks of data leaks through public AI models and unauthorized access to sensitive information, which can result in biased outputs [5] - Organizations face dual risks: loss of customer trust if they cannot demonstrate AI safety and growing regulatory pressure, such as the EU AI Act, which can impose significant fines [6] - AI liability insurance may mitigate financial losses from AI errors, but it cannot recover lost customers or rectify past mistakes, highlighting the need for proper governance [7]

Core Insights - KPMG has launched a suite of AI Assurance services aimed at helping organizations scale GenAI technologies while addressing ethical and risk concerns [1][3] - The services include AI model risk assessments, real-time systems assessments, and independent verification of AI systems against recognized standards [2][4] Group 1: AI Assurance Services - The suite encompasses AI model risk assessments, structured risk evaluations, and hands-on AI system testing [1][2] - AI model validation ensures accuracy, adherence to assumptions, and regulatory compliance [2] - Real-time systems assessments focus on AI-related updates that could impact financial reporting controls [2] Group 2: Governance and Compliance - AI Trust services include governance frameworks, regulation and compliance support, and security strategies [4] - These offerings are designed to meet the oversight needs of corporate boards and executives regarding AI governance and compliance risks [4] Group 3: Industry Applications - KPMG's AI Assurance services cater to various industries, including financial services, healthcare, life sciences, retail/e-commerce, and technology companies [5] - The services support technology teams and management in responsibly using AI and governing their AI systems [5] Group 4: Collaboration and Future Plans - KPMG collaborates with technology partners like Microsoft to develop responsible AI tools and practices [3] - The company plans to enhance its cybersecurity capabilities by integrating the CrowdStrike Falcon platform for client projects [5]

近日，复旦大学会计硕士（MPAcc）专业学位项目联合复旦管院商业知识发展与传播中心、复旦MPAcc CFO50人+论坛，正式发布《2025中国财务人员AI应用现状蓝皮书》。 专家组预测，未来三到五年，AI与财务专业的融合将进一步深化。AI应用将从"自动化"走向"智能化"； 人机协同将成为财务组织的新范式：未来的财务团队将是人类专家与AI系统深度协作的共同体，人类 的判断力、伦理观，以及战略思维将和AI的计算力与洞察力实现互补。核心能力要求将发生根本性重 构：对财务人员而言，专业技能与数字素养必须双轨进化。除传统的财务知识外，数据解读、流程建 模、提示工程及AI工具治理能力，将成为财务人才的核心竞争力——企业教育和培训体系需积极响应 这一能力结构的转变。 课题组组长、复旦大学管理学院会计学系副系主任，教授，博士生导师张新指出："这份报告不仅记录 技术变迁，更揭示了组织与个体协同进化的密码。人工智能不会取代财务专业，但会重新定义它。那些 积极拥抱变化、主动驾驭技术，并持续进行能力增值的个人与组织，将在智能财务新纪元中赢得前所未 有的发展机遇。" 人工智能正重塑商业世界，而财务，作为企业的核心枢纽，正站在这场变革的 ...

At the Every Auditor Proud Day event, CPA Australia CEO Chris Freeland discussed the role of artificial intelligence (AI) in auditing. With AI being utilised for financial tasks, auditors are adapting their roles to provide assurance over these new technologies. The integration of AI in business processes such as annual report preparation and compliance management has not replaced the need for auditors. Instead, it has broadened their responsibilities, Freeland noted. Auditors now evaluate not only the ...