World Watch magazine


Comment and analysis

“Unrealised does not mean unreal”: But what should OCI look like?
Can the IASB come up with a conceptual definition of Other Comprehensive Income – should they? Andrea Allocco considers the options

In focus: Risk, resilience and leadership
Risks are becoming ever more interconnected. How can leaders make their organisation truly resilient and grab opportunities too?

Audit market regulation – what’s appropriate, what’s proportionate?
At a time of unprecedented scrutiny, it’s vital that regulators choose the right reforms to sustain and improve the audit market.

Cutting clutter – is it the wrong focus?
Some investors are starting to say that cutting volume and clutter shouldn’t be a priority. Hilary Eastman considers their arguments.

Auditor reporting – the sea change
Following extensive debate, we are getting very close to finalising the new audit reporting model. Diana Hiller sums up recent developments, reactions and remaining questions

Flash in the pan – underlying performance
Investors are trying to understand your company’s underlying performance – but some are having trouble.

Spotlight on human rights reporting
Most businesses haven’t a clue how to report their human rights impacts successfully. Patrick Shaw-Brown explains what to say and how to say it well.

Nordic myths: Gender gaps persist at work
Do women in Norway really get the best deal on work? World Watch investigates.

Plain speaking! – Field-testing the new auditor’s report in Holland
PwC Netherlands have live field-tested the new-style auditor reports – read more about what they found out.

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’