Despite the pressures of an evolving finance landscape, leaders are enthusiastic, but say that talent attraction struggles, and career development limitations make it harder to manage the complexity of their roles.
An IASB board member explains proposed changes to IFRS 3, Business Combinations, how the board plans to reduce complexity in the standard’s impairment test, and next steps for finalising the standard.
The Securities and Exchange Commission rule applies to listed companies and foreign private issuers. Also, the FRC issued Corporate Governance Code guidance.
Slow regulation for emerging technologies is not slowing down leaders’ desire to transform, but more focus on IT security may be necessary as the landscape evolves.
Overconfidence, a resistance to talking about risk, and a dislike of the word “no” are some reasons that businesses fail to invest in risk management leadership.
The IFRS Foundation’s Partnership Framework and Knowledge Hub are collaborative initiatives designed to help jurisdictions adopt the new global baseline for sustainability reporting.
A year on, participating organisations in a UK-focused trial say that the positives for employees and managers is leading to continued interest in a shorter workweek.