The International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) have announced that they have entered into a memorandum of understanding (MoU) which seeks to formalise the principles for ongoing cooperatio…
The European Financial Reporting Group (EFRAG) has issued two ‘Short Discussion Series’ (SDS) papers. The first paper deals with the equity method and especially considers to what extent the equity method in IAS 28 is a measurement basis, a one-lin…
The European Financial Reporting Group (EFRAG) has issued two ‘Short Discussion Series’ (SDS) papers on (1) equity method and how it can be considered as a measurement basis, a one-line consolidation or a combination of the two and (2) the implicat…
The European Financial Reporting Group (EFRAG) has issued a ‘Short Discussion Series’ paper on equity method and how it can be considered as a measurement basis, a one-line consolidation or a combination of the two. The EFRAG has initiated the ‘S…
This speech, delivered to the Mile End Group, sets out reflections on economic policy based on personal experience and Treasury history.