The credit crunch and its aftermath have led to a serious questioning of some fundamental issues of regulation, measurement and disclosure, and whether the present standard-setting regime has been heading in the wrong direction in terms of stewardship, fair value and financial statement presentation. The ACCA's forum on the future of financial reporting investigates.
- Perspectives on international adoption/convergence with IFRS
- Global accounting standards: an impossible dream or a political nightmare?
- The future of corporate reporting after the credit crunch
- The future of financial reporting: an analyst’s view
- Accounting for (varieties of) capitalism