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Analysis

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No relief of payment obligations for third-party users

The use of third-party service providers does not relieve companies from payment card industry compliance obligations

24 Sep 2014

Financial report

Micro-reporting gets smaller

A less onerous reporting standard regime looks set to benefit small entities, says Chris Warmall

25 Sep 2014

Vladimir Putin with dog

Macro View: Exuberant markets continue to defy mounting threats

Interest and deposit rates are at rock bottom, as a cautious approach is taken to improving markets

24 Sep 2014

Betfair dragged into true and fair row

Investor group uses Betfair as example of disconnect between law and accounting rules

18 Sep 2014

New AA FD will hope governance potholes are filled

With AA CFO Andy Boland to leave the newly-listed business alongside the departure of its CEO, will governance concerns be answered prior to a new finance chief's arrival?

12 Sep 2014

FRC nears end of Sisyphean task of implementing going concern

The FRC’s third set of going concern proposals attempted a compromise. Naomi Rainey looks at the corporate and investor positions

13 Aug 2014

IFRS 9 leaves much open to interpretation

Judgement will play a key part in implementing new financial instruments standards, finds Richard Crump

11 Aug 2014

Doubtful country-by-country tax disclosures will become norm

Barclays leads the way in first country-by-country report, but widespread adoption remains unlikely, finds Calum Fuller

11 Aug 2014

Governments told to grasp nettle on accrual accounting

Governments failed to address deficiencies in public sector cash-based accounting that were exposed by the sovereign debt crisis

10 Jul 2014

Opposing claims in Scotland debate leaving companies in limbo

Business left in limbo over conflicting official figures on Scotland’s potential independence, writes Calum Fuller

13 Jun 2014

Interserve FD sets out sustainability progress

Interserve FD Tim Haywood tells Financial Director why finance is leading the company’s sustainability efforts

11 Jun 2014

Andy Halford: Standard Chartered's eyebrow-raising choice

Analysts question the former Vodafone FD's credentials in directing the embattled bank

10 Jun 2014

Analysis: A crackdown on business opacity

New public register on company ownership will track who ultimately owns and controls UK companies

02 Jun 2014

Regulators publish new global revenue accounting standard

Way companies account for revenue overhauled by global and US standard setters, in major step towards creating a converged set of international accounting rules

29 May 2014

Radical overhaul brings powerful competition regulator into existence

On 1 April 2014, the Competition and Markets Authority officially became the regulator of mergers in the UK, writes Phil Cowan

28 Apr 2014

Transfer pricing: a necessary evil?

Transfer pricing has received a great deal of bad press recently, but it is a useful tool for international businesses, says Lucas Bastin

23 Apr 2014

Tesco turmoil deepens as embattled FD departs

Laurie McIlwee resigns as Tesco FD amid speculation of rift with chief executive and investor unrest

07 Apr 2014

Crowd control the focus of new funding rules

New crowdfunding rules will improve access to finance through schemes like EIS, writes Matthew Phillips

24 Mar 2014

Analysis: Morrisons woes continue as its plays catchup

A litany of issues bests Morrisons as it looks to reposition itself in the food retail market

17 Mar 2014

Boardroom reshuffle at Promethean sees ex-Scapa CFO join

Ex-Kingfisher CFO takes chairman role and former CFO of Scapa Northern Europe takes similar role at interactive technology business

14 Mar 2014

Upcoming Events

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0930, Tue 26 Aug 2014

New masterclasses: FRS 102/cashflow/small biz accounting

Accountancy Age expands on last year's successful masterclasses with new series of courses

Latest Opinion

The Secret FD: The FD futurist

The Secret FD has doubts about the role of the CFO as a chief future officer

Automation has made certain professions an endangered species

The list of professions that have been automated or redistributed out of existence is growing fast

Financial Director – October, 2014

The latest issue of Financial Director is now available for all subscribers. Download the latest Financial Director iOS App Edition on the App Store or read the Financial Director Digital Edition online

Latest Analysis

No relief of payment obligations for third-party users

The use of third-party service providers does not relieve companies from payment card industry compliance obligations

Micro-reporting gets smaller

A less onerous reporting standard regime looks set to benefit small entities, says Chris Warmall

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