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Reform for M&A accounting

FRC examines ways companies tackle intangible assets and business combinations – and pushes further reform

Corporate reports need more context

Standard setter publishes guidance on how to explain risk profile and decision making in corporate reports

Accounting: Off balance – the future of off-balance sheet transactions

Few would argue that off-balance sheet finance needs fresh oversight. Perhaps the banks' views are out of kilter.

Accounting – Letter of intent: Don't blame the auditors

An open letter to Treasury Select Committee chairman John McFall says auditors aren’t to blame for the crisis

Corporate governance: Wake-up call – risk transparency needs to be 'central'

Make company-wide risk management run like clockwork, or you could wind up facing catastrophe.
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