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The clock is ticking: why practices need to act now on capital allowances

  • Published: 29 Nov 2013

The Finance act 2012 introduced wide sweeping changes to the way capital allowances work on fixtures, the lion’s share of these kick in from April.... read more

Shades of Grey – or What’s in a name?

  • Published: 25 Nov 2013

By Sue Almond | Despite being described as ‘grey’ - or worse - by some of my more cynical family members, I am proud to describe myself as an.... read more

Why keeping clean is good for corporate returns

  • Published: 19 Nov 2013

George Serafeim writing for the Harvard Business School found, in his paper Firm Competitiveness and Detection of Bribery, that ‘the lesson for.... read more

Accountancy is looking different

  • Published: 8 Nov 2013

By Sue Almond | I recently chaired a technical conference in Tirana in Albania. Other than the location, there's nothing particularly new about.... read more

HS2 highlights the need for integrated thinking in government

  • Published: 31 Oct 2013

By Charles Tilley - As the UK government revises downwards the business case for the HS2 high-speed rail link, Charles Tilley, chief executive of.... read more

Editor's letter: All that glisters is not gold

  • Author: Carlos Martin Tornero
  • Published: 30 Oct 2013

All that glisters on annual reports might not be gold. Investors are demanding stricter disclosures about a company's story and requiring more.... read more

Heading for the cloud: why accounting is going online

  • Published: 16 Oct 2013

A survey commissioned by Xero, a global accounting software company, has found that more than half of UK accountants (55%) have either switched to.... read more

Don’t miss a once-in-a-lifetime opportunity

  • Published: 14 Oct 2013

Doctor Who said “In the parallel world everything’s the same just a little bit different”. He may well have been describing the two worlds of the.... read more

Could you be trusted to do the right thing?

  • Published: 30 Sep 2013

Business is flagging and your boss is putting you under pressure to present more optimistic forecasts – and offering you an incentive to do so.. read more

Editor's letter: Football et circenses

  • Author: Carlos Martin Tornero
  • Published: 27 Sep 2013

Panem et circenses, or bread and circuses, the Latin expression coined by Roman poet Juvenal, is from a diatribe in which he described the.... read more

Tone at the top and Integrated Reporting

  • Published: 19 Sep 2013

‘Tone at the top’ refers to how an organisation’s leadership creates the tone: an ethical – or unethical – atmosphere in the workplace. The.... read more

South African reflections on integrated reporting

  • Published: 4 Sep 2013

IIRC’s chief executive Paul Druckman speaks of the comments received so far to the first-ever International Integrated Reporting Framework with a.... read more

Editor's letter: Climate challenge for the profession

  • Author: Carlos Martin Tornero
  • Published: 2 Sep 2013

If accounting is the language of business and audit an indicator of business health, then carbon emissions need to be translated into this.... read more

Management accounting shows the way

  • Published: 29 Aug 2013

Running a company is like driving a car. The important thing is what lies ahead. Today, the companies' headlights focus on the past when they.... read more

The race is on, but the field is limited in the auditing business

  • Published: 22 Aug 2013

Isn’t it interesting how governments go through the rituals of promoting competition, but little actually changes? The latest example is the UK.... read more

A Working Holiday Part 2

  • Published: 13 Aug 2013

I am sure you agree with me that working in a foreign country can be scary, but it is definitely worth the effort. During these past two months, I.... read more

The changing iXBRL landscape

  • Author: Phill Robinson
  • Published: 12 Aug 2013

IRIS chief executive Phill Robinson discusses the upcoming changes to iXBRL.
Just when the accountancy profession thought it had ticked iXBRL.... read more

Corporate transparency test. Could you tell your Mum?

  • Published: 8 Aug 2013

Corporate crises now easily start online and certainly spread and amplify in cyberspace. The rise in social media is seen as the third primary.... read more

Auditor reporting

  • Published: 6 Aug 2013

The International Auditing and Assurance Standards Board (IAASB), the audit profession’s peak global standard setter, has just released a blueprint.... read more

The benefits and downsides of Integrated Reporting

  • Published: 1 Aug 2013

In mid-July, the deadline passed for responses to the International Integrated Reporting Council’s (IIRC) framework on integrated reporting. From.... read more


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