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Adjusted figures spread, divorcing market performance from financial reality
Review of over 100 groups in carbon-intensive sectors identifies more than 70% not including impact
The wait for new ESG standards doesn’t mean environmental pledges can be missing from the bottom line
IASB puts forward proposals to improve the comparability of financial statements
Companies should support moves towards greater transparency
Unsuccessful takeovers should get harder to hide if board gets its way
Help for banks using Libor-linked derivatives aimed at avoiding penalties when rate is phased out
Watchdog intervenes after Carillion’s failure raised questions about audit work
IFRS 17 will come into force in 2022 after intensive lobbying by the industry
Current standards are designed to reflect economic reality as closely as possible
Loan rules continue to allow lenders to take upfront profits and defer losses
Industry wants more time to implement complex reporting change
Old arbitrariness made it too easy to hide bad business behind accounting complexities
Doctrinal tightening is needed to make comparisons easier for investors to make
Radical shift in regulations could lead to lower and more volatile profits
New IFRS 9 rules expected to have a more modest affect on capital than first feared
Lenders expect provisions for bad loans to soar after new rules come into force
EU’s Danish competition commissioner blocks £10.5bn telecoms deal
IASB head warns on companies flattering results with non-GAAP figures
Three new reporting standards shine more light on accounts
Mortgage Investment Trust portfolio reflects faith in technology
It changes nothing real to reform how operating leases are measured, but it is still important
New standard will significantly increase debt reported by airlines and retailers
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