This edition of our governance and corporate reporting magazine includes 40 pages of news and views from around the world. Refer to full contents on inside front cover (pdf below). Financial reporting hot topics include:
Stability forum response to credit crunch
International Organisation of Securities Commissions demands accurate accounting information
Trustees review International Accounting Standards Board (IASB) accountability and capability
US SEC pushes to improve financial reporting
IASB aims to reduce complexity
Principles-based standards: Call for vision to be put into practice
Pensions changes: Act now to influence the debate
Broader reporting hot topics include:
Research highlights confusion over executive remuneration
Survey finds CEOs want government action on climate change
Environmental, social and governance (ES) indicators are hitting the capital markets radar
Companies turn to carbon disclosure project to help tackle climate change
How to get to grips with non-GAAP measures
Sustainability must be at the centre of the business model...and reporting
Governance hot topics include:
Norway makes gender equality a boardroom necessity
Survey finds shareholders are at the forefront of US directors’ minds
Consultation on Smith Guidance for audit committees
Good decision making at risk?
Sound governance and active shareholders linked to performance
Assurance hot topics include:
European Commission proposes new requirements for overseas auditors
Completion of the clarity project is in sight
A global model for assurance of service organisation controls
European Commission to take action on auditor liability
Separate audit standards for smaller entities not needed