Update
The Oxford Biblical Studies Online and Oxford Islamic Studies Online have retired. Content you previously purchased on Oxford Biblical Studies Online or Oxford Islamic Studies Online has now moved to Oxford Reference, Oxford Handbooks Online, Oxford Scholarship Online, or What Everyone Needs to Know®. For information on how to continue to view articles visit the subscriber services page.
Dismiss

Dictionary of Accounting 5e companion website

Web links

Here is a list of recommended web links, arranged alphabetically by the relevant dictionary entries:

A B C D E F I L M N O P R S T U V W

The archived weblinks to the fourth edition of this Dictionary are here. Please note that these archived links are no longer updated.

Web Links: 4th Edition Archive

A  Top

Accountancy and Actuarial Discipline Board
https://www.frc.org.uk/About-the-FRC/FRC-structure/Former-FRC-structure/Accountancy-and-Actuarial-Discipline-Board.aspx
More about the AADB from the Financial Reporting Council website

accounting ethics
https://www.ifac.org/ethics/iesba-code
Access to the IESBA’s Code of Ethics for Professional Accountants

Alternative Investment Market
http://www.londonstockexchange.com/companies-and-advisors/aim/aim/aim.htm
Information for companies, traders, and investors from the website of the London Stock Exchange

American Accounting Association
http://aaahq.org/
Website of the AAA

American Institute of Certified Public Accountants
http://www.aicpa.org/Pages/default.aspxhttp://www.aicpa.org/Pages/default.aspx
Website of the AICPA: includes advice on personal finance as well as awide range of professional resources

Association of Accounting Technicians
http://www.aat.org.uk/
AAT website

Association of Chartered Certified Accountants
http://www.accaglobal.com/uk/en.html
ACCA website: includes information on training and careers as well as industry news

Association of Corporate Treasurers
https://www.treasurers.org/
Website of the ACT

Association of International Accountants
http://www.aiaworldwide.com/
AIA website

 

B  Top

Bank of England
http://www.bankofengland.co.uk/Pages/home.aspx
Bank of England website

British Accounting and Finance Association
http://bafa.ac.uk/
Website of the BAFA

 

C  Top

capital allowances
http://www.hmrc.gov.uk/manuals/camanual/Index.htm
Details of capital allowances from the Gov.uk website

capital gains tax
https://www.gov.uk/personal-tax/capital-gains-tax
A guide to capital gains tax from the Gov.uk website

Charity Commission
https://www.gov.uk/government/organisations/charity-commission
Website of the Charity Commission: includes guidance on charitable status and financial reporting for charities

Chartered Institute of Management Accountants
http://www.cimaglobal.com/
CIMA website

Chartered Institute of Public Finance and Accounting
http://www.cipfa.org/
CIPFA website

Chartered Institute of Taxation
http://www.tax.org.uk/
Website of the CIOT: includes general and technical tax information and guidance on professional standards

Companies Acts
http://webarchive.nationalarchives.gov.uk/20120910151453/http:/www.bis.gov.uk/policies/business-law/company-and-partnership-law/company-law/company-law-faqs
FAQs relating to the 2006 Act provided by the department for Business, Innovation and Skills
http://www.legislation.gov.uk/ukpga/2006/46/pdfs/ukpga_20060046_en.pdf
Full text of the Companies Act 2006

Companies House
https://www.gov.uk/government/organisations/companies-house
Companies House area of the Gov.uk website: includes guidance on incorporating and winding up a company

Competition and Markets Authority
https://www.gov.uk/government/organisations/competition-and-markets-authority
CMA area of the Gov.uk website

Confederation of Asian and Pacific Accountants
http://www.capa.com.my/
CAPA website

Confederation of British Industry
http://news.cbi.org.uk/
CBI website

Corporate Governance Code
http://www.frc.org.uk/Our-Work/Publications/Corporate-Governance/UK-Corporate-Governance-Code-September-2012.aspx
Full text of the Code (2012) from the Financial Reporting Council website

Corporation Tax
https://www.gov.uk/topic/business-tax/corporation-tax
A guide to corporation tax from the Gov.uk website

 

D  Top

Department for Business, Innovation and Skills
https://www.gov.uk/government/organisations/department-for-business-innovation-skills
BIS area of the Gov.uk website

Dow Jones Industrial Average
http://www.djindexes.com/
Dow Jones Indexes website

 

E  Top

Enterprise Investment Scheme
https://www.gov.uk/government/publications/the-enterprise-investment-scheme-introduction
A guide to the EIS from the Gov.uk website

Euronext NV
https://www.euronext.com/
NYSE Euronext website

European Central Bank
http://www.ecb.europa.eu/home/html/index.en.html
Website of the ECB

 

F  Top

Federal Reserve System
http://www.federalreserve.gov/
Website of the Board of Governors of the Federal Reserve System: includes information on monetary policy, banking regulation, and consumer concerns

Financial Accounting Standards Board
http://www.fasb.org/home
Website of the FASB

Financial Conduct Authority
http://www.fca.org.uk/
Website of the FCA

Financial Industry Regulatory Authority
http://www.finra.org/
FINRA website: includes a wide range of resources for both professionals and private investors

Financial Ombudsman Service
http://www.financial-ombudsman.org.uk/
Website of the Financial Ombudsman Service

Financial Reporting Council
https://www.frc.org.uk/
Website of the FRC

Financial Reporting Standard Applicable in the UK and Republic of Ireland
https://www.frc.org.uk/Our-Work/Publications/Accounting-and-Reporting-Policy/FRS-102-The-Financial-Reporting-Standard-applicabl.pdf
Full text of the Financial Reporting Standard Applicable in the UK and Republic of Ireland

FTSE Indexes
http://www.ftse.com/products/home
Website of the FTSE Group

 

I  Top

inheritance tax
https://www.gov.uk/inheritance-tax/overview
A guide to inheritance tax from the Gov.uk website

Institute of Chartered Accountants in England and Wales
http://www.icaew.com/
Website of the ICAEW: provides technical and business information as well as advice on training and careers

Institute of Chartered Accountants in Ireland
https://www.charteredaccountants.ie/
Website of the ICAI

Institute of Chartered Accountants of Scotland
https://www.icas.com/
Website of the ICAS

Institute of Chartered Secretaries and Administrators
https://www.icsa.org.uk/
ICSA website: includes a searchable knowledge bank on corporate governance issues

Institute of Directors
http://www.iod.com/?TemplateName=homePage.isml
Website of the Institute of Directors

Institute of Internal Auditors
https://na.theiia.org/Pages/IIAHome.aspx
Website of the IIA

Institute of Management Accountants
http://www.imanet.org/
IMA website

International Accounting Education Standards Board
http://www.iaesb.org/
The IAESB area of the IFAC website

International Accounting Standards Board
http://www.ifrs.org/Pages/default.aspx
Website of the IASB and the IFRS Foundation

International Association of Book-keepers
http://www.iab.org.uk/
Website of the IAB

International Auditing and Assurance Standards Board
http://www.ifac.org/auditing-assurance
Website of the IAASB: a PDF version of the latest Handbook of International Standards on Auditing and Quality Control can be downloaded free of charge

International Bank for Reconstruction and Development
http://www.worldbank.org/
Website of the World Bank Group

International Ethics Standards Board for Accountants
http://www.ethicsboard.org/
The IESBA area of the IFAC website; provides access to the Code of Ethics for Professional Accountants

International Federation of Accountants
http://www.ifac.org/
IFAC website

International Financial Reporting Standards Advisory Council
http://www.iasb.org/About+Us/About+the+SAC/About+the+SAC.htm
SAC section of the IASB website

International Financial Reporting Standards Foundation
http://www.ifrs.org/Pages/default.aspx
Website of the IFRS Foundation

International Monetary Fund
http://www.imf.org/external/index.htm
Website of the IMF

International Public Sector Accounting Standards Board
http://www.ipsasb.org/
The IPSASB area of the IFAC website

International Standard on Auditing
https://www.ifac.org/publications-resources/2014-handbook-international-quality-control-auditing-review-other-assurance-a
Free downloadable pdf of the latest Handbook of International Standards on Auditing and Quality Control from the IFAC online bookstore

International valuation Standards Council
http://www.ivsc.org/
IVSC website

<p><a name="K"></a></p>

 

L  Top

London Stock Exchange
http://www.londonstockexchange.com/home/homepage.htm
Website of the LSE: includes information for companies and traders as well as much educational material for private investors

 

M  Top

medium-sized company
http://company-formation-registration-ltd-uk.com/life-company/medium-sized-company-accounts.php
Further details on filing exemptions for medium-sized companies

 

N  Top

NASDAQ
http://www.nasdaq.com/
NASDAQ website

National Audit Office
https://www.nao.org.uk/
Website of the NAO

National Insurance contributions
https://www.gov.uk/national-insurance-rates-letters
Guide to NICs from the Gov.uk website

National Society of Accountants
http://www.nsacct.org/home
Website of the NSA

New York Stock Exchange
https://www.nyse.com/index
Information for traders, companies, and private investors from the NYSE Euronext website

 

O  Top

occupational pension scheme
http://www.thepensionsregulator.gov.uk/
Website of the Pensions Regulator: includes Codes of Practice and guidance for employers, trustees, and their advisers

Office for Budget Responsibility
http://budgetresponsibility.independent.gov.uk/category/topics/economic-forecasts/
Website of the Office for Budget Responsibility: includes public finance data and medium-term forecasts for the UK economy

Office for National Statistics
http://www.ons.gov.uk/ons/index.html
Free access to data produced by the Office for National Statistics

Official List
http://www.fsa.gov.uk/ukla/officialList.do
Official List of securities on the LSE (and of all suspended securities) from the website of the Financial Conduct Authority

 

P  Top

PAYE
https://www.gov.uk/topic/business-tax/paye
An introduction to PAYE for employers from the HMRC website

Prudential Regulation Authority (PRA)
http://www.bankofengland.co.uk/pra/Pages/default.aspx
The PRA area of the Bank of England website

Public Company Accounting Oversight Board
http://pcaobus.org/Pages/default.aspx
Website of the PCAOB

 

R  Top

Retail Price Index
http://www.wolfbane.com/rpi.htm
RPI data

Revenue and Customs, HM
https://www.gov.uk/government/organisations/hm-revenue-customs
The HMRC area of the Gov.uk website; provides details of all UK tax rates, codes, and allowances, and facilities for making returns online

 

S  Top

Securities and Exchange Commission
http://www.sec.gov/
Website of the SEC

self-assessment
https://www.gov.uk/self-assessment-tax-returns/overview
Guide to self-assessment from the HMRC website

Serious Fraud Office
http://www.sfo.gov.uk/
Website of the SFO

small company
http://company-formation-registration-ltd-uk.com/life-company/small-companies.php
Further details on filing and audit exemptions

Stewardship Code
https://www.frc.org.uk/Our-Work/Publications/Corporate-Governance/UK-Stewardship-Code-September-2012.pdf
Full text of the UK Stewardship Code (2012)

 

T  Top

tax return
https://www.gov.uk/self-assessment-tax-returns/overview
Information on making an online tax return from the Gov.uk website

Treasury, HM
https://www.gov.uk/government/organisations/hm-treasury
HM Treasury area of the Gov.uk website: includes latest economic indicators and forecasts for the UK economy

 

U  Top

UK Payments Administration
http://www.ukpayments.org.uk/
Website of the UK Payments Administration

 

V  Top

value added tax
https://www.gov.uk/topic/business-tax/vat
VAT information from the Gov.uk website

 

W  Top

World Trade Organization
https://www.wto.org/
Website of the WTO: includes a comprehensive statistics database