News
Ethics in action: Pressure to commit fraud
CIMA members and students are to ensure their professional or business judgement is not compromised by bias, conflict of interest, or undue influence of others.New global risks could hinder progress on climate, report finds
Experts across industries warn that environmental issues carry the most severe long-term impacts and that measures to prepare for climate change are ineffective.CEO balancing act: Weathering the storm, growing for the future
Business leaders understand the value of investments focused on remaining relevant, but they lack confidence in the economy, according to a global survey by PwC.Davos 2023: Outlook brighter than feared, fraught with risks
The IMF’s forecast of 4.4% for China’s 2023 economic growth comes amid concern for the Russia-Ukraine conflict and transatlantic trade war risk.Economic uncertainty and planning for resilience
A new AICPA & CIMA report says that finance teams are spending up to 40% of their time dealing with the consequences and challenges of inflation.IPSASB and GSSB seek comment on exposure drafts
Read a roundup of the recent developments in corporate reporting.How finance professionals can be more inclusive in the workplace
In addition to recruiting employees from diverse groups, ensure inclusivity by providing the same levels of respect and opportunity.Analysis: Airlines face hurdles to cashing in on China reopening
Global airlines’ capacity to and from China could reach 25% of 2019 levels by April, but widebody planes may be prioritised for the lucrative trans-Atlantic route.UK energy support scheme; IAASB objectives for auditing standards
Read a roundup of the latest developments in corporate reporting and an update on the UK Government’s new business energy support scheme.What finance needs to know about central bank digital currencies
With more countries such as China and Nigeria launching or piloting digital currencies, here are four things finance teams should know to get ready.Companies could save money by catching up with digitisation
Digital tools can fill in-house resource gaps and increase growth, report finds.Some ocean shipping rates collapse, but real price relief is a way off
The cost of sending a container from Asia to the US has fallen more than 80% from the September high on the spot market, but carriers will work to prop up rates.IASB publishes exposure draft on proposed amendments to income taxes standard
The exposure draft aims to clarify the implications of the OECD’s Pillar Two model rules on IAS 12, Income Taxes.Analysis: China’s 2023 economic outlook
China faces uncertainty in 2023; COVID-19 remains difficult, and experts and business leaders expect the dampening effects of the credit market to persist.Surprise French inflation drop adds to signs Europe prices are cooling
Inflation fell to 6.7% in December in France from 7.1% in November, with energy price increases the lowest since September 2021.DEI initiatives for leaders: Seeing value, addressing obstacles
The percentage of corporate directors opposing DEI efforts increased, and challenges surrounding diversity in senior roles remain.Excel: How to reference a row dynamically
Excel MVP Liam Bastick explains the OFFSET(COUNTA) function combination, used for dynamic lookups.ISSB provides Scope 3 guidance; FRC announces areas of focus in 2023
Read a roundup of the recent developments in corporate reporting, including IAASB guidance on group audits.How governments are trying to ease impact of inflation
Across the world governments have intervened to mitigate the effects of inflation for businesses and consumers.
Read the latest FM digital edition, exclusively for CIMA members and AICPA members who hold the CGMA designation.