Thanks to IFRS Standards, global investors can compare the financial performance of companies in more than 140 countries. Increasingly, investors are not only looking at
What is the purpose of a corporation? A remarkably simple, yet contentious, question. Shareholder value maximisation is the oft-repeated mantra in business education and practice.
The CRUF has responded to the IAASB’s Exposure Draft on ISA 600 (revised) that aims to ensure ISAs continue to provide a foundation for high-quality
The CRUF UK has responded to the FCA’s consultation on proposals to improve climate change disclosures by listed issuers. The proposals suggest introducing a new
The CRUF has responded to the IASB’s Exposure Draft on general presentation and disclosure. The consultation aims to improve how information is communicated in the
Zach Gast, Board Member of the International Accounting Standards Board (Board), urges investment professionals to share their views. Having reviewed its Standard on mergers and
CRUF Japan has responded to the International Integrated Reporting Council (IIRC) consultation on proposed revisions to the International Framework to ensure it reflects evolving markets
The definition of an ‘unusual item’ is a nonrecurring or one-time gain or loss which is not considered part of normal business operations. But can
The CRUF responds to the UK FRC Discussion Paper on ‘Technological resources’ The CRUF responds to the UK FRC Discussion Paper on ‘Technological resources: using
Among the many murky issues financial analysts are expected to get to the bottom of, none are more frustrating or time-consuming than mergers and acquisitions
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