Improving diversity is not just a legal imperative. The concept of diversity is an inherent good with ubiquitous appeal and ethical, social and commercial value for accounting firms. But while good practices are developing, the profession still has some way to go in the transition to becoming more diverse.
Investigates the level of implementation of fair value accounting in practice in China, factors affecting implementation and the value of the resulting fair value information.
Lists ICAEW's current and historic thought leadership work as well as academic reports funded by ICAEW's Charitable Trusts.
This briefing reports on the difficulties met when collecting data into international differences in IFRS practice. In particular it address the areas of pension discount rates, impairment charges and capitalisation of development costs. Data was collected on these topic areas from 527 firms domiciled in 15 countries. The findings will be of interest to analysts, auditors and regulators.
This briefing examines the factors that influence the advice executive remuneration consultants provide to their clients. Based on insights from interviews with consultants, the briefing identifies the key factors influencing their advice and their client relationships.
When not to measure, provides some ideas on why measurement systems are not resulting in the behaviours your organisation desires.
View the 2016 PD Leake lecture given by Professor Paolo Quattrone, University of Edinburgh Business School, with a response from Tristan Price, CEO, MP Evans Group PLC.
In China, companies have their own unique emphasis when reporting social information. This briefing explores how the executive managers of leading Chinese companies perceive corporate social responsibility and why they report on CSR-related issues.
Motivated by the concern of some that fair value accounting and its implementation can make firms’ businesses appear more volatile than they actually are, this research briefing uses UK investment trusts to probe the relationship between stock price volatility and the volatility of fair value earnings.
This briefing provides evidence of how and why firms incorporate subjectivity into the performance evaluation process. The findings reveal more about the ‘hidden’ layers of subjectivity in what are often construed as objective performance measurement and reward practices.