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Analysis / Governance

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Analysis

Going concern is too black and white

Lord Sharman’s report into going concern says more disclosure is essential, writes Rose Orlik

24 Nov 2011

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Analysis

No quarter given

The requirement for listed companies of any size to publish quarterly and interim management reports could disappear under EU plans, writes Melanie Stern

27 Oct 2011

Analysis

Back to the lab again

The FRC is bringing in the men in white coats to cure the ills of corporate reporting

27 Sep 2011

Analysis

Advocating a new approach to reporting

A flurry of consultations issued by government, accountancy firms and reporting committees have championed integrated reporting, writes Richard Crump

21 Sep 2011

Analysis

Corporate governance goes up in smoke

Amidst the sensational allegations surrounding operations at the News of the World, there are points for all finance directors to note, argues Paul Smethurst

21 Jul 2011

Analysis

Fraudsters pull rank

Research shows common notions about fraud are inaccurate, finds Tom Metcalf

07 Jul 2011

Analysis

A cause for ongoing concern

As Lord Sharman analyses progress on going concern reports, Phillip Smith looks at the practical implications for finance directors

06 Jul 2011

Analysis

Bursting the bubble

Traditional forms of due diligence and value metrics have been outmoded in the latest dotcom fervour, writes Richard Crump

04 Jul 2011

Analysis

EC offers guidance on board diversity

Brussels seeks more non-nationals on boards and more CFOs on audit committees

20 May 2011

Analysis

SMEs under threat from 2007 Corporate Manslaughter & Homocide Act

Fines imposed on companies convicted under the corporate manslaughter Act could be large enough to bankrupt SMEs

24 Mar 2011

Analysis

FRC tries to improve dialogue between boards and shareholders

Report proposes enhancements to company reporting and audit

21 Jan 2011

Analysis

New enterprise tsar will improve SME credit supply, FDs say

Most FDs polled by Financial Director think Lord Young will prise cash out of banks for growing businesses

08 Nov 2010

Analysis

Analysis: IFRS will be big burden for SMEs

Big shock for small business: The main beneficiaries of IFRS are big corporations. So do small businesses need the burden of new rules and big fees, or will IFRS for SMEs have to change?

20 Oct 2010

Analysis

Global accounting framework for integrated sustainability reporting

Top CFOs and regulators are driving an initiative to form a global accounting framework for integrated sustainability reporting

27 Aug 2010

Analysis

FRC updates ­Corporate Governance Code

Financial reporting regulator broadens board ­diversity and extends narrative rules, writes Neil Hodge

06 Jul 2010

Analysis

Audit Firm Governance Code and its impact on business

We look at the impact of the new non-executive code, which requires audit firms to hire non-executives, and examine whether it will improve business and its services

22 Feb 2010

Analysis

Corporate governance shake-up: Investors called to action

Shareholders will have to get involved in an overhaul of corporate governance – and that includes holding boards to account.

05 Jul 2009

Analysis

Ambivalent attitude angers FSA

It’s not the rules, but poor judgement and a lack of effective oversight that are at fault.

25 May 2009

Analysis

Governance rules OK: A look back over the last 25 years

Pulping half the rainforest to print ever more governance guidelines has not stopped companies and directors making bad decisions or committing fraud

23 Mar 2009

Analysis

FSA: Frightened? Scared? Afraid?

While reviews get underway into the governance of British banks, the regulator promises tougher action against the whole sector

23 Mar 2009

Upcoming Events

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8.30am, Thu 14 Jun 2012

Financial Director Summit 2012

The Financial Director Summit 2012 will provide a unique platform in which to share, compare and contrast experiences whilst learning and networking with peers

Latest Opinion

Cutting electronic systems down to size

To be more competitive, we need far less management in companies, government and our electronic systems

Acquisition booby traps

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

The VAT trap

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

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