Catching up on intangibles
Research from ACCA and Deloitte throws light on the choice to capitalise or expense R&D costs...
Finance
Financial advice for business and news, insights and comment on the sector
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How companies put climate change financial risks on the books
Local standard setters have backed the G20’s push to include climate-related risks to earnings in financial statements...
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How integrated reporting <IR> tells the value story
What is integrated reporting? A way to give stakeholders a concise view of how an organisation creates sustainable value...
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Why named ranges are a necessary nuisance in Excel
Named ranges are not always simple to manage in Excel, but they are worth the effort...
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Accountants must get out of the back office to forecast revenue
Top-down revenue forecasting can backfire, so try bottom-up budgeting where finance and business units set targets together...
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7 tips for budget and planning financial models
The best approach to budget modelling is choosing a good model design in the first place...
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Challenges in year two of BEPS reporting
Complying with base erosion and profit shifting (BEPS) reporting isn’t simple, but there are ways to make it easier...
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Auditors, advisers hit by new ASIC fees
Changes to ASIC charges mean that SMSF auditors, financial advisers and others, including clients, now need to pay much higher fees to the regulator...