Financial reporting

Comment and analysis

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.

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.

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.