Finance and management accounting news - FM | Financial Management magazine

7 ways to ease SMEs’ access to capital markets

To increase SMEs’ options, especially as heightened regulatory scrutiny has raised banks’ risk aversion in the wake of the global financial crisis, the International Organization of Securities Commissions offers seven recommendations to ease SMEs’ access to capital markets.

IASB votes to delay effective date of revenue recognition standard

The delay keeps IASB’s effective date in line with that of the US Financial Accounting Standards Board (FASB), which also voted in favour of a one-year deferral earlier this month.

Conference-call annoyances and how to avoid them

Conference calls can be troublesome, whether because of background noise, callers on mute, or callers’ interrupting each other. To avoid the most common conference-call distractions, follow a few simple steps to improve your next group call.

IAASB completes amendments to auditing standards focused on disclosures

The International Auditing and Assurance Standards Board has released revised auditing standards aimed at focusing auditors more on disclosures and driving consistency in auditor behaviour in applying the standards.

4 ways to unlock employee performance

Companies that encourage collaboration boost employee productivity, but corporate culture frequently works against employees helping each other make company-wide accomplishments, research suggests. Find out four ways to overcome these hurdles and unlock employee performance.

Factors that set apart top-performing finance teams

Finance operations of top-performing companies are able spend more time on analysis and less on data gathering, and they often cost less, according to a global report by PwC.

Finance professionals challenged by interaction with other personalities

CFOs say business partnering efforts are held back most by difficulty interacting with a variety of personalities, according to a new survey.

FASB delays revenue recognition effective date by one year

The US Financial Accounting Standards Board (FASB) voted to delay the effective date of the new revenue recognition standard by one year, with early adoption permitted as of the original effective date.

Using three lines of defence to manage internal controls

A new COSO white paper describes how organisations can better establish and co-ordinate duties related to risk and control.

UK FCA issues rules for greater accountability in banking

The Financial Conduct Authority and the Prudential Regulation Authority have confirmed their approach to strengthening the accountability of individuals working at all levels of the banking sector.

10 imperatives for internal audit

Internal audit is playing an important role in helping businesses succeed in an environment where technological innovation and global interconnectedness present rapidly moving challenges and opportunities.

How middle-market companies can enhance employer brand

Middle-market companies with strong employer brands stand to make greater financial gains than those with less-defined employer brands.

How to turn constraints into opportunities

When we come up against a constraint in the workplace, such as a lack of resources or an impossibly short time frame, we tend to see it as a limitation, which ultimately stifles creativity and performance. But what if we started to look at constraints as opportunities instead?

What companies need to know to divest successfully

A growing number of companies are expected to sell parts of their business in the next year, but only about one in five of the divestments is likely to be fully successful, according to a new report.

Wanted: A flexible approach to internal audit planning

Internal auditors may need to change their approach to audit planning to keep up with unexpected and fast-paced changes in risks, a new global survey shows.

New mission, principles articulated for internal audit

Changes to professional guidance are designed to help internal auditors provide service that helps their organisations successfully navigate risks that are changing and accelerating rapidly.

Are you a scorekeeper or a business partner?

Finance professionals face increasingly intricate business and regulatory challenges, which necessitate new skills, competencies and resources to achieve organisational success. During a CGMA panel, finance leaders shared the skills needed to deliver sustainable value to an organisation.