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Fair Value – is it?

  • Author: Alex Malley
  • Published: 14 Sep 2015

Despite the practical impediments, there is broad consensus that the recognition of certain assets and liabilities at fair value is the right.... read more

Editor's letter: Groucho Marxism

  • Author: Carlos Martin Tornero
  • Published: 10 Sep 2015

The members club, at 20 Grosvenor Street and thus authoritatively dubbed as No.20, is a radical new idea – if we were living in the Victorian era..... read more

Social benefits and Greek tragedies

  • Published: 5 Aug 2015

In light of the recently released IFAC consultation paper recognition and measurement of social benefits and the economic turmoil in Greece, Paul.... read more

Professional indemnity insights: policies and pitfalls

  • Published: 29 Jul 2015

Paul Afteni and Duncan Philpott take a look at the latest trends in the professional indemnity insurance market.. read more

Editor's letter: Why don’t we do it!

  • Author: Carlos Martin Tornero
  • Published: 24 Jul 2015

It’s not the 8th of March. That day in the calendar when we praise women, regret the glass ceiling they face when developing their careers and.... read more

Comment: For what it’s worth – Hans Hoogervorst

  • Published: 14 Jul 2015

Hans Hoogervorst, chairman of the International Accounting Standards Board (IASB), shares with The Accountant’s readers his take on the.... read more

Editor's letter: Pope Francis puts climate deniers in a pickle

  • Author: Carlos Martin Tornero
  • Published: 10 Jul 2015

The encyclical leaves climate change sceptics between a rock and a hard place. If they are also good Christians, here you have the deputy of God on.... read more

We need to address global water reporting

  • Author: Alex Malley
  • Published: 23 Jun 2015

Water scarcity represents a vital challenge for the world, and with a commitment to effective disclosure and corporate action the accounting.... read more

Editor's letter: The land of the upright men

  • Author: Carlos Martin Tornero
  • Published: 5 Jun 2015

Corrupt local elites and voracious multinationals take advantage of weak institutions to syphon the wealth that should be paying for the.... read more

Who can you trust?

  • Published: 4 Jun 2015

As trust is an outcome, and not a message, leaders need to be prepared to stand naked if they want to earn public trust in a new chaotic and.... read more

Financial reporting – when more is less?

  • Author: Alex Malley
  • Published: 26 May 2015

Information that is not understandable is not valuable. In the end, what goes in and what is left out of financial reports will continue to come.... read more

Editor's letter: Quid pro quo

  • Author: Carlos Martin Tornero
  • Published: 7 May 2015

What prompts companies and individuals to make political donations? Some would argue it’s a political right or even a matter of social.... read more

Globally converged IFRS: myth or reality?

  • Author: Alex Malley
  • Published: 30 Apr 2015

Factions within the European Commission are calling for a root and branch review of IFRS citing “widespread concerns” with compatibility between.... read more

Accountants’ biggest concerns in 2015

  • Published: 14 Apr 2015

Accountants need to adapt to the great changes that their clients are facing. They need to make the profession attractive for talented and young.... read more

Editor's letter: Lobbying and the City (of Brussels)

  • Author: Carlos Martin Tornero
  • Published: 9 Apr 2015

There is nothing to be ashamed of lobbying. Everyone, even in our daily life, does it. It might even be one of the world's oldest professions. But.... read more

Insolvency: it’s like a death in the family

  • Author: Alex Malley
  • Published: 25 Mar 2015

Governments and regulators in a number of major economies have either completed or are currently undertaking ‘root-and-branch’ reviews of their.... read more

Editor's letter: Portrait of an Afghan woman

  • Author: Carlos Martin Tornero
  • Published: 9 Mar 2015

The birthplace of the nascent Afghan accountancy industry is not Kabul, but Peshawar in Pakistan.. read more

2050 and the future of apprenticeships

  • Published: 6 Mar 2015

In recent years apprenticeships have begun to be a larger part of the conversation on different career options, a change that will benefit the.... read more

Culture and simplicity key for audit committees

  • Author: Alex Malley
  • Published: 4 Mar 2015

Culture is perhaps not the first word you would associate with the work of audit committees but it was certainly a central theme emerging at a.... read more

Madam, there is a shrimp in the accounts

  • Author: Vincent Huck
  • Published: 26 Feb 2015

Each time I face a row of king prawns and shrimps in the supermarket I find myself asking this daunting question: where were the auditors? Before.... read more


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