Financial reporting

man using a pickaxe

Audit committees need to get cracking on Companies Act reform

Companies Act reform welcomed but audit committees must start working on this quickly

14 Jun 2013

European commission

EU scraps quarterly reporting for listed companies

Quarterly reporting scrapped among changes to EU the EU's accounting framework

13 Jun 2013

cta-frc-going-concern

Taking Stock: Don't be concerned

Colin considers the meaning of the FRC's developments on going concern

10 Jun 2013

FRC rethinks controversial going concern proposals

Accounting regulator to change going concern proposals in response to criticism from the profession

07 Jun 2013

Accounting rules could lead to artificial lease structures

Overhaul of lease accounting rules still complex and could lead to restructuring of lease agreements

23 May 2013

Success of FRS 102 needs to be replicated on going concern

The consultation process for FRS 102 was arguably the most wide-ranging the FRC has ever conducted. It should apply the same rigour to going concern

20 May 2013

Material uncertainties over FRC going concern guidance

No-one disputes Lord Sharman’s recommendations on going concern, but the FRC’s interpretation has been met with alarm

14 May 2013

Mazars calls for human rights reporting and assurance

Mazars launches project to develop standards for human rights reporting and assurance

03 May 2013

Integrated framework provides capital gains for reporting

In essence, the IIRC framework aims to create more concise reporting that better communicates to investors how the business creates value over time

24 Apr 2013

Integrating the reporting clutter

Reporting of non-financial information is to be applauded, but will add to the disclosure burden in the short term

18 Apr 2013

EC pushes for more environmental and social disclosure

Companies with more than 500 employees will need to disclose more information about environmental and social impact in annual reports

17 Apr 2013

Consultation launches on integrated reporting framework

A consultation on draft framework to integrate non-financial data into financial statements is launched through 15 events worldwide, six of which are hosted by stock exchanges

16 Apr 2013

EU agrees country-by-country reporting for extractive industries

European companies required to disclose full information on payments of more than €100,000 (£85,000) to governments in resource rich countries

11 Apr 2013

ASAF discusses conceptual framework at inaugural meeting

IASB and members of the ASAF discuss conceptual framework and impairment projects at inaugural meeting

10 Apr 2013

Don't wait for a scandal to rein in internal controls

Although it is widely agreed that spreadsheets incur errors, accountants shouldn’t wait until a scandal hits and regulators step in before they take precautions writes Therese Tucker

05 Apr 2013

CIMA, IFAC & PwC combine forces to look at business model reporting

Institutes and firms have combined to look at business model reporting and how they can be integrated into financial reports, on behalf of the International Integrated Reporting Council

05 Apr 2013

Complaints pile up over changes to accounting regulations

Institutes flag up a multitude of concerns over the government's proposed changes to micro-entity financial reporting

03 Apr 2013

FRC and FASB among 12 members of IASB advisory forum

US and UK national standard setters among inaugural members of IASB's Accounting Standards Advisory Forum

20 Mar 2013

Auditors should reveal more about potential risk, say readers

Audit reports should provide greater detail, Accountancy Age readers say in a poll

22 Feb 2013

HSBC chief accountant critical of quality of risk reporting

Quality of the risk analysis that companies publish is "weak" according to HSBC's group chief accounting officer

14 Feb 2013

Page 4 of 9

2shotguests

How software as a service can meet the strategic needs of a growing business

Organisations are now looking for a software service that is cost effective, flexible, streamlined and able to meet the needs of the business both today and in the future

This web seminar will explain how finance directors can monitor and understand the various financial costs of staff turnover

New scheme provides 'access all areas' to the profession

Historic definition of what future accounting talent looks like is changing

The Practitioner: Heading off client's 'value' query at the pass

A client's new in-house accountant forces the Practitioner to up their game

The Practitioner: Struggling client holds WIP hand

A client of The Practitioner is in financial difficulties, owing the practice a lot of money...

people global network

Top 35 Networks 2013: The Survey

Our full survey results of the top 38 accounting networks, associations and alliances

Colin: Things that go bump in the night

Colin takes an alternative look at why IPs might be kept awake by zombie nightmares

Colin: Icebreaker celebs could soon be...

Colin speculates on the effect HMRC's latest set of powers could have

The Practitioner: Heading off client's 'value' query at the pass

A client's new in-house accountant forces the Practitioner to up their game

Share Price Centre

Track the fortunes of UK-listed companies with our Share Price Centre

PI Insurance

Professional Indemnity insurance tailored to the needs of small- to medium-sized practices

Find Me An Accountant

Locate an accounting practice that meets your particular business needs

Financial Planning and Performance AnalystCabinet Office-Greater London-Competitive

 
 
 
 
 
 
 
 

 

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Briefings

budget-management

Why budgeting fails: One management system is not enough

If budgeting is to have any value at all, it needs a radical overhaul. In today's dynamic marketplace, budgeting can no longer serve as a company's only management system; it must integrate with and support dedicated strategy management systems, process improvement systems, and the like. In this paper, Professor Peter Horvath and Dr Ralf Sauter present what's wrong with the current approach to budgeting and how to fix it.

cchcover

iXBRL: Taking stock. Looking forward

In this white paper CCH provide checklists to help accountants and finance professionals both in practice and in business examine these issues and make plans. Also includes a case study of a large commercial organisation working through the first year of mandatory iXBRL filing.