Displaying 1-10 of 15 results
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.
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.
Diversity and the accounting profession
- Report
- 16 Feb 2018
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.
Disclosure quality and international comparability under IFRS: evidence from pension discount rates, impairment and capitalisation of development costs
- Report
- 06 Jul 2017
- PDF (1,099kb)
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.
Executive Remuneration: Factors influencing consultants’ advice
- Report
- 02 May 2017
- PDF (466kb)
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.
Displaying 1-10 of 15 results