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    1. May 11, 2016

      Vestager sends Hutchison-O2 deal to Valhalla

      The EU’s Danish competition commissioner Margrethe Vestager has blocked the acquisition of O2 by CK Hutchison, which is...

    2. May 11, 2016

      ‘Misleading’ numbers used to boost management pay

      Companies are increasingly using creative accounting to flatter their financial performance and increase payouts to...

    1. January 20, 2016

      Accounting’s big shake-up to bring more transparency

      When Sir David Tweedie was chairman of the International Accounting Standards Board, he joked his life-long ambition...

    2. January 15, 2016

      Amazon and the Scottish fund tech heroes

      James Anderson believes that energy will essentially be free by 2035, that two-thirds of the world’s biggest companies...

    3. January 13, 2016

      Accounting rules: the lessor of two evils

      What’s in a name? That which we call debt by any other name would weigh as much. This bastardised Shakespeare is an...

    4. Fast FT

      January 13, 2016

      Opening Quote: Sainsbury; Oil; Tullow; VW

      Sainsbury has served a pleasing slice of Christmas trading cake, Neil Woodford’s fund raised more than £800m last year...

    5. FT Alphaville

      January 13, 2016

      FT Opening Quote

      Sainsbury has served a pleasing slice of Christmas trading cake, the bosses of DMGT and John Menzies are stepping down,...

    6. January 13, 2016

      Reporting rule adds $3tn of leases to balance sheets globally

      Companies around the world will be forced to add close to $3tn of leasing commitments to their balance sheets under new...

    7. October 29, 2015

      Teflon Dom has written a costly chapter in Lloyds’ history

      Is António Horta-Osório the most expensive chief executive currently running a UK bank? The issue is not the...

    8. September 2, 2015

      European banks: loss recognition

      Want to see an angry banker? Mention IFRS 9 — International Financial Reporting Standard 9 — to the finance director of...

    9. August 10, 2014

      Rule switch threatens £25bn hit for UK companies

      More than £25bn could be wiped off the balance sheets of Britain’s biggest companies if changes to how pension...

    10. July 29, 2014

      Why there is never such a thing as a single true and fair view

      You have spent £2 on a lottery ticket. On Saturday evening you may be a millionaire. Or, more likely, not. But...

    11. July 24, 2014

      Bank provisions: be prepared

      Masters of the Universe? No. In future bankers will have to be more like scouts with their promise to “be prepared”....

    12. July 24, 2014

      IFRS accounting rules change forces banks to alter view of losses

      Tough new rules are set to push banks to take a hit on their balance sheets for losses they expect to make in the...

    13. June 18, 2014

      Accounting change means banks will need to put aside more capital

      New accounting rules on the way European banks book losses could mean they need to put aside more capital, adding to...

    14. December 1, 2013

      Hedge accounting: more use, some problems

      Serendipity is wonderful. Europe’s securities markets regulator recently took the region’s top banks to task over the...

    15. October 3, 2013

      UK looks to counter IFRS rules critics

      UK authorities have tried to put an end to claims that international accounting standards clash with company law by...

    16. July 28, 2013

      EU lawmakers seek review of accounting standards compatibility

      A group of lawmakers in Brussels has added its weight to concerns about widely used accounting standards in the wake of...

    17. July 21, 2013

      IASB rejects plea to ease discount rate

      Companies hoping for some relief from their bloated pension liabilities have been rebuffed by accounting rulemakers....

    18. July 4, 2013

      The regulator who was wary of regulation

      For someone once accused of “drifting into a career”, Stephen Haddrill, chief executive of the UK’s Financial Reporting...

    19. June 30, 2013

      Accounting rule change undermines US banks

      While the International Accounting Standards Board sets the rules for public companies in most countries, the Financial...

    20. June 23, 2013

      Insurance accounting – confusion to complexity

      Out of confusion comes ... an awful lot of complex debate. There is no doubt that new standards for insurance...

    21. June 20, 2013

      Insurers signal opposition to proposed rule changes

      Insurance companies have given a lukewarm response to efforts to overcome their resistance to a long-delayed overhaul...

    22. June 18, 2013

      Accounting standards changes create more uncertainty for insurers

      On top of the uncertainty about capital requirements, insurers are also facing changes to international accounting...

    23. May 17, 2013

      Accounting standards boards propose leasing rule changes

      Companies worldwide will be forced to list trillions of dollars of additional liabilities on their balance sheets,...

    24. May 6, 2013

      Insurers: fair value

      “Truth? What truth?” Chekhov’s Madame Ranevskaya was neither a bean-counter nor an insurer. But as a defiant...

    25. FT Alphaville

      March 7, 2013

      Accounting convergence - lost?

      Enjoy! Some 148 pages of accounting-for-loan-losses reading: It’s the IASB’s latest version of its attempt to make...

    26. March 7, 2013

      Rift over forcing banks to deal with losses

      International accounting standard-setters have unveiled a fresh plan to force banks to set aside money earlier against...

    27. March 7, 2013

      Banks: bracing for losses

      Nobody likes losses. There are those who ignore them – say, a homeowner who disagrees with a low price for his property...

    28. February 10, 2013

      Disclosures about hedging must improve

      Derivatives use is widespread across financial and non-financial institutions for hedging and trading activities, with...

    29. February 6, 2013

      An eternal chancer critiques RBS failures

      The $610m fine for Libor-fixing fielded by Royal Bank of Scotland prompted a revealing email from a reader, as follows:...

    30. January 16, 2013

      Accounting rules body faces UK backlash

      The body that sets international accounting rules tried to head off a UK backlash on Wednesday, telling politicians...

    31. January 4, 2013

      Alarm at discord over bank accounting rules

      Transatlantic discord over new accounting rules for banks has caused alarm at the Basel Committee on Banking...

    32. FT Alphaville

      January 3, 2013

      Operating leases: the old skool of off balance sheet vehicles

      Operating leases may not sound all that sexy, but they are a great way to get liabilities off balance sheet. Even...

    33. FT Alphaville

      January 2, 2013

      Beancounters, having resolved not to resolve differences in derivatives netting, instead have cool new footnotes

      Netting of the mark-to-market of derivatives positions is attractive. It’s more efficient when it comes to posting and...

    34. January 1, 2013

      Lease accounting change worries Europe

      A global push by accounting rulemakers to force companies to recognise their true exposure to leasing obligations on...

    35. December 20, 2012

      US banks face rise in bad loans cover

      The US accounting standards setter has unveiled tough new rules that will increase the amount of money banks have to...

    36. November 26, 2012

      Pension changes to hit UK transport groups

      Passenger transport groups are preparing investors for changes to pensions accounting rules that look set to shrink...

    37. November 7, 2012

      Lease accounting change faces objections

      Accounting standard-setters face an “uphill battle” in their attempt to force listed companies around the world to show...

    38. October 23, 2012

      Accounting convergence risks derailing

      A decade-long effort to converge US and international accounting rules is at risk of derailing, according to a report...

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