22-06-2021
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.
27-11-2020
This academic case study explores the role of a strategic performance measurement system in balancing stability and flexibility in a multi-divisional organisation.
04-02-2020
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.
27-02-2019
This new academic study, funded by ICAEW’s charitable trusts, examines research into the economic impact of accounting.
29-05-2018
Academic research that analyses multi-dimensional performance frameworks and strategic investment decision-making.
05-04-2018
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.
Carla Edgley, Nina Sharma, Fiona Anderson Gough, Keith Robson
16-02-2018
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.
Jason Zezhong Xiao | Guoqiang Hu
30-11-2017
Investigates the level of implementation of fair value accounting in practice in China, factors affecting implementation and the value of the resulting fair value information.
18-08-2017
Lists ICAEW's current and historic thought leadership work as well as academic reports funded by ICAEW's Charitable Trusts.
06-07-2017
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.