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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

Whisper it softly but the UK is showing some leadership on the thorny issue of audit reform just as weaknesses have been exposed in the

To improve audit quality, increasing oversight is a far better approach than trying to increase competition by imposing regulatory limits on audit engagements. In a

Nick Anderson, Board Member at the IASB, urges investment professionals to share their views Five years ago, when the International Accounting Standards Board (the Board)

It is hard to argue against Warren Buffet’s common sense investment approach and performance One of Buffet’s premises is that we should take a long-term

European Lab findings highlight that companies are at an early stage of what may be a long journey to improve their climate-related financial disclosures. As