News
IPSASB seeks comments on sustainability guidance proposals
An exposure draft proposes additional guidance on how two previously published Recommended Practice Guidelines can be applied by governments and public sector entities to report on sustainability programme information.ISSB vote confirms required use of climate-related scenario analysis
The International Sustainability Standards Board also said it provided guidance on which climate scenarios an entity should use.Handling challenging clients: 6 things you should consider
For Members in Practice, good communication can keep relationships with clients positive and resolve issues before a possibly costly dispute arises.Excel: Broken y-axis charting
Breaking the y-axis on a chart can be a useful way to display data, but the technique should be used with discretion, says Excel MVP Liam Bastick.Experiential leadership programmes: Do they work?
Immersive experiential programmes that develop the human skills needed for leadership require linkage to organisational goals and careful consideration of ROI.UK FRC reiterates need for reliable information in corporate reports
The regulator says that in times of economic uncertainty, companies should continually assess evolving risks and ensure those risks are clearly explained.4 critical traits finance leaders need to develop their teams
An expert in transformation offers advice to finance leaders and their teams on organisational purpose, the power of curiosity, being a disruptor, and more.IASB amends accounting standard for financial statement information
The amendments, designed to improve company information about long-term debt with covenants, are effective for annual reporting periods beginning in 2024 or later.7 practical steps CFOs can take to prevent a business crisis
A crisis management consultant takes CFOs through the ways to cope with a crisis and how they can prevent them altogether.Global firms urge governments to require mandatory disclosures on nature
Signatories to the COP15 business statement have combined annual revenues of more than $1.5 trillion.UK FRC sets out changes to its 2023 Taxonomy Suite
The regulator has incorporated taxonomy changes following public consultation in the summer.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.
Read the latest FM digital edition, exclusively for CIMA members and AICPA members who hold the CGMA designation.