The Financial Reporting Council (FRC) has published a statement to confirm that the requirement to present a true and fair view remains of fundamental importance in IFRS and UK GAAP, including the new UK standards FRS 100 -103.
The drivers of audit quality: auditors’ perceptions
This report summarises the findings of an online survey conducted by ACCA and Macquarie University into auditors’ perceptions about the drivers of audit quality. It forms part of a three-part project investigating perceptions of CFOs, auditors and company director’s.
This presentation by chief lending officer Chris Lake and head of credit analysis Toby Furnivall, of Money & Co explains their business model and their offering to businesses and investors.
Roundtable discussion: The future of access to finance
As part of the 2nd ACCA Alternative Finance Conference, Steve Edwards FCCA, chairs a roundtable discussion on the latest developments in business financing in the UK and beyond.
In this video, a panel of representatives from new UK alternative finance providers take questions about their business models and their thoughts on the UK business financing landscape.
Alternative finance showcase: The British Business Bank
Peter Wilson, managing director of The British Business Bank’s investment programme, explains the Bank’s structure and objectives, their activity to date, and what the future holds.
In this video, a panel of experts discuss research findings on the future of business financing, and some of the more promising business models on the horizon.
An introduction to reverse factoring and supply chain finance
Enrico Camerinelli, senior analyst at Aite Group discusses the business case for supply chain finance, including some findings on the potential size of the market for financial institutions.
Martin Brassell, CEO and co-founder of IP and intangibles consultancy Inngot. presents the findings of his firm’s far-reaching research for the UK Intellectual Property Office.
Article by Brian Blood on the inaugural Financial Reporting for Economic Development Forum staged by the Confederation of Asian and Pacific Accountants (CAPA).
This paper explores the potential issues associated with divestment from fossil fuel companies, and collates the views and opinions expressed by ACCA’s Global Forum for Sustainability.
This paper explores the concept of ‘net positive’ natural capital ambitions, and collates the views and opinions expressed by ACCA’s Global Forum for Sustainability.
This report considers the challenges CFOs face by finance transformation and suggests a number of good practices that organisations can follow in transforming their finance operations.
The report presents the findings of an independent study by RTD Talos into ways of improving SMEs’ access to finance in Cyprus, as well as ACCA’s response and policy recommendations.
In this video, John Burbidge-King, the CEO of the consultancy Interchange, discusses how dedicated risk-management systems can help businesses to protect themselves against bribery risk.
The IASB has issued for comment ED/2014/1 Disclosure Initiative: Proposed amendments to IAS 1 Presentation of Financial Statements. It is open for comment until 23 July.