• The increasing size and complexity of companies’ annual financial statements (AFSs) has created several negative effects that are cause for widespread concern

  • The integrated reporting movement is gaining momentum as the investment community puts its considerable weight behind the concept. A leading light in the campaign, Steve Waygood of Aviva Investors, traces its progress so far

  • Governments looking to maximise their tax receipts have embraced real-time tax reporting. But are corporates ready for real-time information exchange in machine-readable form, such as XBRL? Lawrie Holmes and Alex Hawkes examine the issue

  • This will be a crucial year in the convergence process for international financial reporting standards. The initiative has made impressive progress, but key challenges remain

  • Having a cash culture in the finance function is useless unless front-line staff understand its importance – and how they affect it. Here are eight ways to get the message across.

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