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Analysis / Accounting standards

Barclays Bank sign

Analysis

IAS 39 problems flare up again

Pirc is advising shareholders to vote against Barclays’ annual report. Richard Crump finds out why

26 Apr 2012

Analysis

SMEs should keep GAAP facets

The Accounting Standards Board looks to implement IFRS for SMEs - albeit with some UK standards thrown in. Richard Crump reports

22 Feb 2012

Analysis

Three days to pack

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

26 Jan 2012

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

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

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

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

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

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

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

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Cutting electronic systems down to size

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The acquisition trail is littered with potential pitfalls for the unwary finance director, but how do you avoid them?

Business' best friend

Finance people must be the critical friend of business, writes CIMA's John Windle

Latest Analysis

IAS 39 problems flare up again

Pirc is advising shareholders to vote against Barclays’ annual report. Richard Crump finds out why

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Companies could find their VAT costs creeping up unchecked with little or no strategy in place to address it

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