|
Editorial FAQ
How up to date is my Memo?
The information in the core Memo product (i.e. the handbook or online service) is up to date to the date stated in the preface. Your Memo is kept up to date throughout the year by:
- updates, which can be consulted separately on the Updates page on the website and by using the “Browse” page of your online Memo. You should receive an email notifying you when new updates are available; and
- newsletters, which can be found within each Memo’s page on the website. Newsletters highlight significant updates as well as focusing on topics of interest and forthcoming developments. You should also receive an email notifying you when a newsletter has been published.
Please contact customer services if you have not been receiving emails from us.
What is an online update?
An online update notifies you of any specific developments which have happened since your Memo was published. Each update is linked to a paragraph in the book, and is automatically integrated in the online version. Updates are published fortnightly, unless there are no relevant developments during that period.
Online updates can be found on the website, where they can be browsed in different ways: by paragraph number, by topic or by month. They are also integrated into your online Memo. The symbol appears alongside an updated paragraph and takes you to the update link. Each batch of updates can also be read by date, through the “Browse” page of your online Memo.
What is a newsletter?
Newsletters bring together significant developments and topics of interest to your Memo. As well as highlighting certain important changes which will also be dealt with in the online updates, they round up recent news in the subject area, future developments and look at matters of general interest to your Memo.
Newsletters can be found on each Memo’s page on our website.
How can I check that my online product has been updated?
Your online product is automatically updated to take account of the updates. If, for example, you press your “Browse” button on the online update, it will show all the updates to that Memo, listed by month. Where there is a new update it will be listed, with a title and date.
Do the Memos include the text of the relevant legislation, regulations, rules or case law?
We do not reproduce the text of source materials. We do explain the law thoroughly and clearly, giving precise references to the relevant source material so that subscribers can go back to the source material if they wish.
Do you have a list of all the cases and statutes referred to in my Memo?
These are available on the online version, and can be searched there.
There appear to be some paragraph numbers missing from my Memo.
When our editors write the guides, we deliberately leave a small number of paragraphs empty, so that we can easily update the book in future years by adding material, without having to move existing paragraphs.
I live in Scotland/Northern Ireland – are Memos suitable for me?
Memos cover the law applying to England and Wales. Whilst much of the law applicable in Scotland and Northern Ireland is similar, there are important differences and specialist advice should be sought.
I live in Ireland – are Memos suitable for me?
No. Memos cover the law applying to England and Wales, which is totally separate from Irish law.
I have a legal/tax/accounting problem. Can you help me?
We always try to help our subscribers as much as possible and are happy to refer you to the parts of your Memo that may answer your query. However, we cannot give specific advice on what a particular person or business should do in a given situation.
Does Company Law Memo deal with the Companies Act 2006?
“Yes. Company Law Memo covers the current law at the time of publication. Company Law Memo 2010 has been completely revised and updated to incorporate the final implementation phase of the Companies Act 2006, which brought various key provisions into force. It also covers all of the Companies Act 2006-related secondary legislation. Subscribers are kept fully up to date with the implementation of any further related regulations and consultations via the online updates and newsletters.”
Does AFR Memo cover Environmental accounting?
Yes - the topic is covered separately in the chapter on the Operating and Financial Review and within the context of Corporate Social Responsibility.
Does AFR Memo cover International reporting standards?
Whilst AFR Memo is focused primarily on UK GAAP, differences between UK and International reporting standards are pointed out where relevant. In time, as the ASB’s policy of convergence between UK and International practice continues, these differences will fall away, ensuring that our readers preparing UK-based financial statements are always in compliance.
Do you have any publications on international taxation?
We do not currently produce separate publications on international taxation, but our Tax Memo product includes chapters on overseas issues within each of the parts of the book which deal with corporation tax, income tax, inheritance tax, trusts and VAT. If you do not already subscribe to this, you may wish to order it on a trial basis, to examine the coverage. Similarly, our VAT Memo contains a separate part on overseas issues.
Why do I need VAT Memo if Tax Memo covers VAT?
The VAT part of Tax Memo contains essential information on the routine elements of UK VAT, as part of a general guide to all UK taxes. VAT Memo is a specialised product which provides much more comprehensive and in-depth coverage, including a large section on VAT matters in relation to particular activities such as farming, bloodstock, travel agents, e-business and charities. It is therefore a complete guide for those regularly advising on, or dealing with, VAT issues.
|
