Resources
Chartered Accountancy
Inside this issue
• Proposals that could end the Big Four’s dominance
• What to put on the balance sheet
• The battle lines are being drawn up for the fight on standards - -
Content
Who should own the auditors?
Jennifer Hughes looks at proposals that could end the stranglehold of the Big Four
Sustainability: Now it’s easier to be green
Robert Bruce looks at the work of a project that has produced a connected environmental reporting framework
Intangibles: Why it is hard to value a mystery
Jennifer Hughes explores the issue of what to put on the balance sheet
Financial reporting: Battle lines are drawn up for fight on standards
Robert Bruce looks at the tension between principles and detailed rules
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