News
IAASB seeks comments on revised audit evidence standard
Proposed changes to the standard are designed to provide a reference framework for auditors when making judgements about audit evidence throughout the audit.IASB proposes narrow-scope amendments to IFRS 9, Financial Instruments
The changes are proposed in response to stakeholder feedback.Scope 3 GHG emissions will be included in global standards
The ISSB unanimously confirms that Scope 3 disclosures will be required in the IFRS Foundation’s pending global sustainability standards.Preparations pick up for ESG reporting requirements
Association leaders in the environmental, social, and governance space discuss fast-approaching standards and what finance professionals need to do to prepare.Valuing customers: Part 2 — predicting customer lifetime value
Customer lifetime value (CLTV) can be difficult to quantify, but the insight gained is powerful in informing operational and strategic management.Valuing customers: Part 1 — profitability based on past performance
Examining customer past profitability rather than revenues can better inform decision-making and be a starting point for assessing future profitability.UK chancellor announces reversal on corporate tax, other measures
Jeremy Hunt says that, for now, the government will not proceed with previously announced plans to keep the corporate rate at 19% for some businesses.Arrested at a political protest? Regulation 19 and the duty to notify
The duty to notify CIMA following a conviction or sanction is in the Institute’s Charter, Byelaws, and Regulations and applies to CIMA members globally.Advice for organisations facing the threat of cyberattacks
Senior executives around the world view cyberattacks as the top risk they need to incorporate into their resilience plans. The key to successful implementation? Communication.London Stock Exchange sets listing rules for carbon cutters
The rules on voluntary carbon offsets fit with the UK's push to make London a centre for green finance.UK regulator sets out net-zero corporate reporting tips
The Financial Reporting Council Lab identifies three elements that investors want to understand from net-zero disclosures.Using data to improve employee retention
Finance professionals are using data analytics to address employee attrition and turnover costs.Budgeting for uncertainty
Enhance your organisation’s budgeting in a fast-changing environment with these agile practices.Negotiation skills: A key tool for finance leaders
An accomplished negotiator offers 12 tips for aspiring leaders to hone their negotiation skills, build influence, and achieve career success.7 tips to boost engagement in hybrid meetings
Avoiding side conversations, keeping mobile devices out of sight, and being on camera are starting points for effective hybrid meetings.Analysis: M&A activity in Asia-Pacific stays firm
M&A activity in the APAC region has been robust, as domestic and technology-targeted deals helped to secure $403 billion in H1.How successful managers lead up, across, down, and inward
Successful leadership is more than being a good boss. It starts with self-leadership and requires leading across your peers, and up to your boss.Electric vehicle batteries: A case for the circular economy
A model applied to the EV battery life cycle shows how to evaluate the benefits of reuse by mapping sustainability impacts.New York City office leasing surges but stays below pre-2019 level
Office leasing volume rose 27.6%, the strongest quarterly gain since the end of 2019, but remained below the quarterly average in the five years through 2019.
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