Displaying 1-10 of 18 results
Data: a new emerging type of intangible
- Report
- 12 Jun 2025
This report, commissioned by ICAEW’s Charitable Trusts, explores whether and how data can yield economic benefits, and whether its omission from financial statements hinders decision-making for users of those reports.
Climate disclosure
- Report
- 22 Oct 2024
This report, commissioned by ICAEW's Charitable Trusts, analyses the disclosure of climate-related emission metrics by thermal power generation companies in the UK and China. It is part of a series of research projects conducted in collaboration with the China Accounting Standards Committee (CASC).
Accounting practices in the extractive industry
- Report
- 01 Jul 2022
An international investigation looking at the mining and oil & gas sectors. The report offers practical insight as it considers how to improve accounting by extractive companies.
Small company reporting: a focus on China with UK comparisons
- Article
- 15 Oct 2021
This study, which was undertaken with the Ministry of Finance in China, examines several aspects of the financial reporting by small companies.
EU audit reforms: analysing different impacts in the UK and Italy
- Report
- 22 Jun 2021
After several successive EU Directives, the process of audit reform harmonisation remains difficult to achieve because of the differences between European countries. This study contrasts how the latest EU audit reforms have impacted the UK and Italy.
Performance measurement and target-setting
- Report
- 27 Nov 2020
This academic case study explores the role of a strategic performance measurement system in balancing stability and flexibility in a multi-divisional organisation.
Fair value measurement by listed private equity funds
- Report
- 04 Feb 2020
International Financial Reporting Standards and US GAAP require certain categories of assets and liabilities to be measured at fair value. Fair value measurements should reflect the price at which an orderly transaction to sell an asset or transfer a liability would occur.
Economic impact and statistical significance
- Report
- 27 Feb 2019
This new academic study, funded by ICAEW’s charitable trusts, examines research into the economic impact of accounting.
Multi-dimensional performance frameworks
- Report
- 29 May 2018
Academic research that analyses multi-dimensional performance frameworks and strategic investment decision-making.
Accounting for credit losses: The development of IFRS 9 and CECL
- Report
- 05 Apr 2018
Reports results from analysis of comment letters in response to the FASB and IASB exposure drafts and the joint FASB/IASB Supplementary Document that were issued between 2009 and 2013.
Displaying 1-10 of 18 results