World Watch magazine


 
 

Comment and analysis

Balance sheets set to swell as new lease proposal set for ballot
Jessica Taurae, Partner in Accounting Consulting Services, looks at the status of the IASB’s long running project on leasing.

Investors call for clarity and conciseness in policy disclosures
PwC’s latest investor survey shows that investors have strong views on policy disclosures. Jennifer Sisson, Investor Engagement, reports.

Interview: Proper oversight of accounting changes is critical
Audit committees must have a good view of companies’ financial reporting – and that includes accounting changes, says Mary Ann Cloyd

Is no news good news?
Some companies are getting rid of quarterly reports. PwC’s Director of Investor Engagement, Hilary Eastman, shares her view on the growing practice.

Financial volatility – here to stay?
January has been marked by continued financial volatility – but what does this mean for year-end accounting?

Is the EU really committed to IFRS?
Does the EU still think that the adoption of IFRS was a good idea? Ten years on, Christopher Nobes, Professor of Accounting at the Universities of London and Sydney, takes a look.

Integrated Reporting and the Strategic Report: a shared DNA
The difference between the Strategic Report and Integrated Reporting lies in the mindset of the reporter, but clear and relevant reporting is the shared goal.

Top five tips for your next annual report
Larger listed companies are producing good quality reports, but need to pay attention to some important issues in the next reporting cycle

Interview: Boilerplate fears and bank audits top of the IAASB agenda
World Watch interviews asks outgoing and incoming IAASB board members about trust, challenges and non-financial information

Interview: Aegon’s award-winning approach to integrated reporting
Aegon were the winners of this year’s ‘Towards Integrated Reporting Award’. Their Sustainability Officer, Mike Mansfield, explains how they did it.