What your people don’t know might hurt you
“People risk” can be mitigated by ensuring your employees have a full understanding of their role.
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Discreditable behaviour: 7 areas where it can arise
Actions that discredit the accounting profession can go beyond proficiency failures and include conduct relating to a member’s personal life.
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Value: Its meaning and measurement
To understand a business’s value, management accountants need to become experts in intellectual capital and its impact on financial performance.
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Next step for sustainability reporting: Assurance requirements
The IAASB said it will develop standards for assurance on sustainability reporting, which will demonstrate that the information reported is reliable and credible.
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FRC report calls for improved digital security risk disclosure
The UK regulator shares disclosure recommendations designed to help organisations meet the needs of investors and be prepared for new reporting requirements.
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IFRS Foundation ready for next chapter in sustainability reporting
Key figures discuss how the consolidation of the Value Reporting Foundation could buoy the IFRS Foundation’s hopes of setting a global baseline for sustainability reporting in step with financial reporting.
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Excel: Simple prorating over time
Excel MVP Liam Bastick provides a formulaic solution to the common financial modelling issue of how to correctly prorate amounts over time.
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AICPA & CIMA comment on ISSB drafts of sustainability disclosures
A comment letter applauds efforts to develop global standards for disclosing sustainability information and provide suggestions related to the two exposure drafts.
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FRC updates review of judgements and estimates
UK regulator the Financial Reporting Council identified four areas in which there is room for improvement in required disclosures.
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Burnout talk more prevalent than in earlier pandemic period
UK workers are discussing burnout at increasing rates, but they aren’t taking advantage of opportunities to rest and recover, Glassdoor research finds.
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