World watch: Issue 1 2007

Financial reporting hot topics include:

• EU and US roadmap: Move to eliminate reconciliation requirement
• Ready for the 'second wave' of IFRS in 2009?
• Fair value measurement tops the IASB agenda
• Russia's road to IFRS: Challenges and progress

Broader reporting hot topics include:

• G500 survey on narrative reporting
• Malaysia: CSR regulation makes an impact
• Thomas Scheiwiller on drivers for non-financial information assurance

Governance hot topics include:

• US SEC and PCAOB ease internal controls reporting burden
• Australia: Proposed changes on risk reporting and sustainability
• Capital market competitiveness

Assurance hot topics include:

• IAASB strategic plan for 2009 underway
• CESR survey shows evolution of auditor oversight
• Mandatory rotation of audit firms: Implications and solutions

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