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Technical

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Finance as a catalyst for growth

A forward-thinking finance function can help find openings and seize on opportunities.

Article Planning, forecasting & budgeting Advanced

Creating effective forced-labour mitigation programmes

Organisations that find forced labour in their businesses need to take clear and decisive action.

Article Risk management policies & procedures Advanced

Carbon pricing gains traction, but not enough to hit climate goal

The latest World Bank report shows more than a fifth of the world’s greenhouse gas emissions are now covered by carbon pricing schemes. Accountants may have new tasks...

Article Planning, forecasting & budgeting Advanced

Corporate culture as a driver of integrated reporting

An organisation’s values, mission, vision, and management choices can help its journey towards integrated thinking and reporting.

Article Integrated reporting Advanced

7 requirements for interim reporting — FRC guidance

The Financial Reporting Council’s review of interim reports highlighted the need for a better explanation of balance sheet movements.

Article Financial reporting & compliance Advanced

Amazon wins $303 million court fight in blow to EU tax crusade

The EU General Court overturned a European Commission order that would have required Amazon to pay about €250 million in back taxes, dealing another setback to the...

Article Tax accounting Advanced

5 questions to ask to help improve risk management

Even organisations with robust ERM processes were severely challenged by the pandemic.

Article Risk management policies & procedures Advanced

Global company tax could bring EU multi-billion-euro windfall

An independent report said the US-proposed minimum global effective tax rate of 15% would bring in an additional €50 billion of tax for the EU.

Article Taxation law Advanced

Pandemic recovery is strewn with risks, corporate leaders say

The pandemic heightened the risk awareness amongst corporate leaders. Here are three tips to manage risk and prepare for the next crisis.

Article Risk management policies & procedures Advanced

An Excel way to calculate key depreciation component

Try this approach to determine the optimised economic life of a noncurrent asset held for continuing use in a business.

Article Capital expenditure & investment evaluation Advanced

How to get a handle on today's volatile supply chains

Pandemic-related bottlenecks in supply chains make it harder for companies to sell across multiple channels. Here are five tactics for managing the volatility.

Article Process management Advanced

UK investors expand anti-slavery push to construction, materials sectors

A 56-strong investor coalition is to engage with construction and materials companies this year to address forced labour.

Article Market & regulatory environment Advanced