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Regulation

Hans Hoogervorst IASB chairman

News

IASB and FASB propose dual approach to lease accounting

IASB and FASB put forward a dual approach to accounting for leases on company balance sheets

17 May 2013

The euro credit card by Gary Waters

Feature

Single payment area: priceless

The introduction of SEPA will affect all companies doing business with partners in the eurozone and sending or collecting payments in euros, finds Lesley Meall

23 Apr 2013

Opinion

Look out for the payment card trap

Compliance with payment regulations can be expensive. Don’t let security become a protection racket, warns Graham Thompson

27 Jan 2013

News

EU and UK audit reforms hit by delays

Competition Commission postpones provisional findings until February while European reforms beset by political wrangling

23 Jan 2013

News

Goverment publishes much-anticipated GAAR

Draft 2013 Finance Bill includes amendments to long-awaited legislation for the General Anti-Abuse Rule (GAAR)

12 Dec 2012

News

IASB proposes limited changes to IFRS 9 classification and measurement requirements

New category of financial assets could increase volatility for some financial institutions

29 Nov 2012

Feature

OFT wields new investigative procedures

OFT’s adopts new procedures for investigating competition infringements – good news for companies? Asks Caroline Hobson

28 Nov 2012

News

IIRC releases prototype of integrated reporting framework

IIRC publishes prototype reporting model to integrate non-financial data onto financial statements which will be tested by more than 80 businesses

27 Nov 2012

News

New standards leave UK business with plenty to ponder

The first two parts of a new framework to replace UK GAAP have been released by the Financial Reporting Council's standard-setting arm

25 Nov 2012

News

FRC proposes removing cap on assumed investment returns

The Financial Reporting Council has published a draft revision of the standard governing investment return assumptions used to calculate Statutory Money Purchase Illustrations

19 Nov 2012

Feature

The start of the employee ownership decade

Employee ownership is an ambitious plan, but represents the logical next stage of a journey that we've been on over the past three decades, Robert Postlethwaite

08 Nov 2012

Analysis

BIS consulting on late payment legislation

Implementing EU late payment legislation will create a level playing field for UK businesses, finds Jaimie Kaffash

25 Oct 2012

Analysis

Employee share rights: a question of give and take

A very mixed reception for George Osborne's plan to exchange employee rights for shares. Calum Fuller takes stock of reaction

19 Oct 2012

Analysis

EC to publish 4th anti-money laundering directive

Governments are stepping up the fight against money laundering - but honest businesses may get caught in the crossfire, writes Peter Bartram

27 Sep 2012

Special

Collateral damage

Push by the EU against derivatives trading opacity will hit pension funds, finds Anthony Harrington

27 Sep 2012

Analysis

Kay cuts quarterlies

A review of the financial markets has thrown up suggestions that would see quarterly financial reports abolished

31 Aug 2012

Analysis

Cable hands investors binding vote on executive pay

Government gives shareholders binding votes on pay and forces companies to make remuneration policies more transparent, writes Richard Crump

04 Jul 2012

Feature

Wielding compliance as a weapon for growth

Any CFO who can find a way to cut through the red tape and deliver compliance, without spending a fortune on consultants, will be a hero in the eyes of the board

08 May 2012

Opinion

FSA turns up the heat on conduct

It is crucial that FDs understand just how important their firm's behaviours are to the FSA and the regulatory bodies which will replace it

18 Apr 2012

Opinion

The best intentions

The road to hell is paved with good intentions. Do not let the new CFC regime cause UK job losses

22 Feb 2012

Upcoming Events

A Financial Director logo

1830, Wed 25 Sep 2013

Evening With Financial Director: Spreading Financial Responsibility

Engaging the business - beyond your function - in good financial management is paramount. Our panellists will cover the whys and the hows

Latest Opinion

IT interfaces heading for Star Trek future

Cars are becoming increasingly like KITT from Knight Rider. IT interfaces could go the same way

Tough conditions provide FDs with well-earned scars

Tough economic conditions aren’t fun, but lessons learned will stand young finance personnel in good stead

Timely assessment of IP is critical in M&A due diligence

Realisation of the significance of IP in an M&A valuation does not always mean that due diligence is being carried out consistently and effectively

Latest Analysis

BoE policies impinge lending

Think-tank claims Bank of England’s own policies are leading to a dearth of credit for small businesses, writes Richard Crump

Government accounts criticised by Public Accounts Committee

Public Accounts Committee says Whole of Government Accounts are “elaborate”, reports Kevin Reed

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