Corporate purpose: an investor’s perspective
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.
13 October 2020
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CRUF responds to the IAASB’s Exposure Draft on proposed International Standard on Auditing 600 (revised): special considerations – audits of group financial statements
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
2 October 2020
CRUF UK responds to the FCA’s consultation on proposals to enhance climate-related disclosures by listed issuers
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
1 October 2020
CRUF responds to the IASB’s Exposure Draft on general presentation and disclosure
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
30 September 2020
IASB urges investment professionals to share their views on goodwill and impairment
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
16 September 2020
CRUF Japan responds to the IIRC consultation on proposed revisions to the International Framework
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
20 August 2020
Unusual items – who needs them?
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
13 August 2020
CRUF responds to the FRC Technological Resources consultation
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
20 July 2020
M&A, goodwill & the stewardship debate – does it matter?
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
17 July 2020
Audit reform takes a step forward in the UK but the journey is incomplete
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
16 July 2020