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2021 reports

Explore ACCA's 2021 policy and insights reports covering audit, finance transformation, public sector, SMEs, global economy and tax, skills and talent, sustainability and ESG, and AI and technology.

Featured report

Rethinking risk: New approaches for accountants

The pandemic has transformed risk management, creating new opportunities for accountants to deliver greater strategic value.

Gender Responsive Budgeting

8th Mar 2021

The pandemic threatened progress on gender equality worldwide, with lasting impacts on societies, economies and opportunities.

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The capitalisation of intangibles debate

24th Feb 2021

Accounting for exploration and evaluation expenditure in extractive activities

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Leading inclusion and diversity in the accountancy profession

20th Jan 2021

ACCA’s commitment to inclusion dates back to its founding, with openness, integrity and innovation remaining central to its values today.

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Leading inclusion: simple steps significant leaps

24th Mar 2021

Motivation to succeed can come from hearing the stories of others who overcame obstacles.

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KYC time to digitalise the first line of defence?

13th May 2021

For generations, accountants have prided themselves on building client relationships based on mutual trust and an assessment of character.

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Invisible threads: communicating integrated thinking

26th May 2021

Well-embedded integrated thinking can make organisations more resilient in the face of challenges, like those that arose from the COVID-19 pandemic.

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The capitalisation of intangibles debate: software development costs

16th Jun 2021

The growing gap between market value and financial statement values highlights the need to rethink how businesses measure and report value.

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Is cash still king? Maximising the benefits of accrual information in the public sector

23rd Jun 2021

There are human consequences that result when governments don’t have the financial information necessary to make the best decisions for their citizens.

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China's Next 100 Global Giants (2020 Edition)

Discover China’s next generation of global companies, and examine the trends, sectors and factors fueling their growth.

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Tapping the RCEP opportunities

A concise look at how the Regional Comprehensive Economic Partnership agreement is creating new pathways for businesses across the Greater Bay Area

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