ACCA - The global body for professional accountants

You can use our filter and browse functions or see a complete list of our recently published resources. We also show a selection of popular works below.

Towards better diversity management


September 2014. This paper presents the work of the joint ACCA–ESRC report 'The Business Case for Diversity Management', alongside excerpts from interviews conducted with diversity and finance leaders for this research. It also draws on the expertise of diversity and inclusion specialist, Nikki Walker from More2Gain, and looks back at some earlier joint work in this area. READ MORE

Whole of government accounts: who is using them?


September 2014. This report reviews the literature on the use of government consolidated accounts across five countries: the UK, Australia, New Zealand, Canada and Sweden. READ MORE

China’s next 100 global giants


September 2014. A growing number of Chinese businesses are moving from dominance of domestic markets to global growth. This report identifies 100 emerging businesses that are not yet well known outside China but will be competing globally over the next three to five years. READ MORE

Prudence and IFRS


September 2014. In this paper ACCA’s Global Forum for Corporate Reporting reviews the arguments for and against prudence in accounting standards. It summarises the debate about whether International Financial Reporting Standards, as the key global standards, should include prudence and state its importance in their conceptual framework. READ MORE

Should accounts be trying to predict the future?


September 2014. Financial reporting does not provide predictions of the future. It does, however, aim to provide recent historical financial information in a way that is most helpful to allow others to make their own predictions. In this paper ACCA’s Global Forum for Corporate Reporting examines the past and future perspectives of financial reporting. READ MORE

IFRS 15, revenue from contracts with customers: a major project is completed


September 2014. This paper describes the development of the project to update the financial reporting of revenue from contracts with customers, which has now resulted in the issue of a new International Financial Reporting Standard (IFRS), and the views that ACCA has expressed during the various stages of this project. READ MORE

Financial insight: challenges and opportunities


September 2014. This joint report from ACCA and IMA suggests ways the finance function can improve current approaches to business partnering. It proposes nine pragmatic actions to improve partnering practices anchored in three core component parts: creating the mandate, fixing the information and deploying the talent. READ MORE

A risk challenge culture


August 2014. This report discusses the essential elements of a risk challenge culture: professional scepticism and board oversight of risk; board diversity and expertise development in enterprise risk management (ERM); conversations and roles in a risk challenge culture; information asymmetry and risk reporting; decision making and cognitive biases; risk culture – assessment, diagnostics, and signs; risk appetite; strategy and risk; and incentives and risk. READ MORE

The global economic conditions survey report, Q2 2014


August 2014. The Global Economic Conditions Survey (GECS), carried out jointly by ACCA and IMA, is the largest regular economic survey of accountants in the world, in terms of both the number of respondents and the range of economic variables it monitors. Its main indices are good predictors of GDP growth in the OECD countries and daily trend deviations correlate well with the VIX or ‘fear’ index, which measures expected stock price volatility. READ MORE

Building the finance function in growing businesses


August 2014. This discussion paper presents views and recommendations on how to build the finance function to support growth in SMEs. It takes a holistic view of the finance function, discussing a variety of issues from the roles it can play in a growing business to what investment is required. READ MORE

Last updated: 2 Oct 2014