World Watch magazine


Comment and analysis

Streamlining financial reports – quick wins
There’s an appetite for improving reporting and a pressure to improve it too. Margot Le Bars outlines some ‘quick wins’ 

Better assurance for broader reporting – is there another way?
Corporate reporting is evolving, fast. How can the assurance model keep up? Diana Hillier and Ian Hitchen discuss innovation.

Presenting financial performance – change on the horizon?
Further guidance from standard setters and regulators on alternative performance measures may make preparers uncomfortable

Video: Field-testing of auditor reporting proposals suggests improvements could be made
The IAASB’S proposed standard means that fundamental changes to the auditor’s report may be imminent. What might happen in practice, what’s the value, and can refinements be made?

Global valuation standards: achievable?
What does it take to create an international standard – John Glynn and Caroline Woodward talk valuations

IFRS – just how standardised is it?
Nearly 10 years after IFRS became mandatory in the EU and Australia, how consistent has the world been in its interpretation of the standards?

The next big thing in sustainability?
Businesses all over the world are waking up to the importance of natural capital accounting – but why?

IAASB auditor reporting
“The most fundamental changes in decades”

The comment period for the IAASB ED on auditor reporting is over. Diana Hiller talks about PwC’s response

"Brave and open-minded": Innovating to meet demand
PwC’s Malcolm Preston and Mark O’Sullivan talk about their hopes for two new innovative approaches to business information.

HSBC: action on the IR framework
Russell Picot, chief accounting officer at HSBC, tells Jessica Fries why they’re one of the first to join the IIRC’s pilot programme to test integrated reporting.