FRC examines ways companies tackle intangible assets and business combinations – and pushes further reform
Standard setter publishes guidance on how to explain risk profile and decision making in corporate reports

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

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

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