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Opinion pieces

  • Why Going Concern is not an option
  • Should the going concern review be limited to listed companies? - by Steve Priddy, ACCA director of technical policy and research (November 2008)
  • Quill pens at dawn?
  • What are the purpose of accounts? - by Richard Aitken-Davies, ACCA President (October 2008)
  • An international standard for corporate governance
  • Something has gone amiss in respect of senior executive remuneration over the last decade - by Steve Priddy, director of technical policy and research, ACCA (September 2008)
  • The fight against bribery and corruption
  • Could global standards make a difference? - by Rosana Mirkovic, senior policy adviser, ACCA (September 2008)
  • Human Instinct
  • The enduring human need for global standards - an opinion by Steve Priddy, Director of technical policy and research, ACCA (July 2008)
  • IFRS for SMEs - will small businesses be able to cope?
  • ACCA comments on the international challenges for SMEs - will they be able to cope with International Financial Reporting Standards?
  • IFAC Compliance Program press release
  • IFAC's compliance program sparks initiatives to strengthen the accountancy profession and achieve convergence to international standards.
  • Complexity in financial reporting
  • An analysis between IASB and FASB to reduce complexity in reporting financial instruments is explained in this opinion piece.
  • The price of responsibility
  • Will the idea of globally applicable principles for responsible investment witness a major shift in thinking sparked by the challenges facing the world's economies?
  • Ethical standards and business confidence
  • Consistent ethical standards globally are vital if the accountancy profession is to retain the trust it has striven so hard to achieve since the Enron and WorldCom scandals.

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