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Analysis / Accounting standards

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Analysis

Three days to pack

Changes to pre-pack administration rules are pleasing no-one, writes Rachael Singh

26 Jan 2012

Graham Aaronson QC

Analysis

The GAAR report: was it worth it?

Graham Aaronson’s report has been accused of creating uncertainty. But the real question is whether the exercise was worth it, writes Jaimie Kaffash

06 Jan 2012

Analysis

HMRC’s Goldman accounting error

Did HMRC fail to take a tribunal ruling into account when reaching a settlement with the investment bank? Jaimie Kaffash reports

24 Nov 2011

Analysis

Deserved recognition

Re-exposing the revenue recognition accounting standard will give stakeholders a chance to comment on efforts to simplify the rules, writes Rose Orlik

24 Nov 2011

Analysis

Economic Affairs Committee's IFRS ruling divides opinion

Many FDs welcome the Lords’ recommendation that SMEs stick with UK rules

15 Apr 2011

Analysis

Charities face threat from new Public Benefit Entities rules

New accounting rules puts housing associations at risk of breaching banking covenants

24 Mar 2011

Analysis

Sustainable accounting moves closer

The Prince’s Trust initiative takes off but survey shows low take-up of sustainability tracking by business

24 Jan 2011

Analysis

Hotel, motel, Holiday Inn

The recession may have slashed travel budgets but clients still appreciate face time - so you may need to reassess your travel policy

24 Jan 2011

Analysis

Stakeholder pressure will change business attitudes to carbon

Carbon Disclosure Project COO issues warning to FDs

25 Oct 2010

Analysis

Regulator to impose data breach fine

New powers will see financial penalties in an effort to reduce serious data breaches. Neil Hodge reports

24 Mar 2010

Analysis

FSA extends executive vetting

Regulator tightens control over top executive appointments and approval for their work in subsidiaries

22 Feb 2010

Analysis

Carbon deadline extended

Compliance and financial requirements of the Carbon Reduction Commitment need greater clarification.

13 Sep 2009

Analysis

OFT puts directors on notice

Regulator will use existing laws to deal with directors who have turned a blind eye to anti-competitive practices.

13 Sep 2009

Analysis

FSA issues draft pay code

Regulator says it is not interested in resetting pay levels, but insists on risk-adjusted remuneration as standard

24 Mar 2009

Analysis

Reality versus stability: The role of dynamic provisioning

Standard setters try to get to grips with the rules on dynamic provisioning

23 Mar 2009

Analysis

FSA probes profit warnings

Lawyers warn that companies failing to comply with the regulator’s disclosure regime will incur tough penalties.

26 Jan 2009

Analysis

FSA issues suspension warning

Directors cannot expect the regulator to step in to protect their share price just because of harsh trading conditions

23 Dec 2008

Analysis

FSA eyes City pay structure

Regulator’s open letter to CEOs hints at a clampdown on irresponsible remuneration policies, but lacks conviction

24 Nov 2008

Analysis

FRC guidance on 'going concern' focuses on directors' roles

Directors will come under greater scrutiny as the FRC updates its guidance on the ‘going concern’ concept

27 Oct 2008

Analysis

FSA issues rights warning

Regulator’s new rules are intended to stop share prices being artificially driven down by short-sellers

07 Jul 2008

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Latest Opinion

Man versus machine

As we all face a bigger mountain of data day-on-day, sophisticated search engines could turn out to be a godsend

FDs of the future

Finance directors should become more open-minded to employing non-graduate trainee accountants

Cleaning up the Act

The Bribery Act represents an opportunity for businesses to do better business, both at home and abroad, writes Bryn Edwards

Latest Analysis

Three days to pack

Changes to pre-pack administration rules are pleasing no-one, writes Rachael Singh

Acquisition strategy blamed for RSM Tenon's woes

CFO Adrian Gardner tells Accountancy Age that integration costs of Vantis and Bentley Jennison were more than expected

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