When politics and financial reporting don't mix
Article Abstract:
The Accounting Standards Board (ASB) has given a very professional and technical approach to the Europe's problems of hedge accounting and IAS 39 provoking violation of financial statements. One of the key features of the ASB's success is that its work was not politicized and was under no pressures.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
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World champions, yes. But not in corporate governance
Article Abstract:
Several causes have contributed to the rise in government issues including law breaking, manipulation, and mistakes of the owners. The owners delegated their powers to managers leaving them to set their pay and targets, to choose their own standards, and to monitor their own performance.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
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A question of trusts
Article Abstract:
The law should protect people who wish to hire trustees, but may not be aware of the personal liabilities that come with it. The problems faced by a long-established public school due to the trustee's liabilities are discussed.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
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