Financial reporting


Comment and analysis

Exploding myths: Does the IASB really want to increase the use of fair value?

PwC’s Anna Schweizer takes a closer look at Professor Nobes’s recent fair value research

Is US-style activism crossing the Atlantic?

PwC’s Hilary Eastman looks at why companies are worried and what they can do

Hans Hoogervorst interview: “there is only one economic reality”

The Chairman of the IASB shares his views on their new mission statement and what accounting in the public interest means to him.

Feedback! Why sharing your views with standard-setters is really important

Beth Paul, a strategic thought leader in accounting shares her views on why engaging with standard setters is essential for good standards.

Look out…here comes trouble! Engaging with activist investors

Activist shareholders are shifting in their seats and companies are running scared. Hilary Eastman on why and how boards can change the music.