Balance SheetPub Date : 2004-07-01DOI: 10.1108/09657960410699199
Amin Mawji
{"title":"Management accounting: re‐engineered for risk","authors":"Amin Mawji","doi":"10.1108/09657960410699199","DOIUrl":"https://doi.org/10.1108/09657960410699199","url":null,"abstract":"Amin Mawji leads Ernst & Young’s aerospace and defence industry group in London. Here he argues that in the aftermath of a period of corporate uncertainty the need for applying practical tests for real risks on long‐term projects is even more important.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"269 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116244477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Balance SheetPub Date : 2004-07-01DOI: 10.1108/BS.2004.26512CAA.001
R. Bruce
{"title":"Asset and liability management come of age","authors":"R. Bruce","doi":"10.1108/BS.2004.26512CAA.001","DOIUrl":"https://doi.org/10.1108/BS.2004.26512CAA.001","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125471489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Balance SheetPub Date : 2004-04-01DOI: 10.1108/09657960410517785
R. Eccles
{"title":"Hopes and fears for financial reporting and corporate governance","authors":"R. Eccles","doi":"10.1108/09657960410517785","DOIUrl":"https://doi.org/10.1108/09657960410517785","url":null,"abstract":"The author, one of the leading business thinkers in the USA and a former Harvard Business School professor, puts forward his hopes and fears for the year 2004. He hopes that the worlds of financial reporting and corporate governance will become clearer and more effective but he worries that resistance from company directors and a preference for rules rather than principles will hinder this process. On balance he concludes that he is more hopeful than fearful for the year ahead.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132929801","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Balance SheetPub Date : 2004-04-01DOI: 10.1108/09657960410699027
Roger Davis
{"title":"Corporate regulation: dead hand or safeguard in the year 2004","authors":"Roger Davis","doi":"10.1108/09657960410699027","DOIUrl":"https://doi.org/10.1108/09657960410699027","url":null,"abstract":"The author, head of professional affairs at PricewaterhouseCoopers, suggests that there are great differences in the approach to regulation between the USA and Europe and suggests that the issues of risk management needs to better take this into account as the year 2004 unfolds.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134456186","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Balance SheetPub Date : 2004-04-01DOI: 10.1108/09657960410699018
R. Bittlestone
{"title":"A seven‐point prediction for 2004","authors":"R. Bittlestone","doi":"10.1108/09657960410699018","DOIUrl":"https://doi.org/10.1108/09657960410699018","url":null,"abstract":"The author provides a seven point plan for what 2004 holds. The predictions range from a tougher environment for company directors as investors fight back and a greater focus from financial reporting on the future and cash.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125348015","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Balance SheetPub Date : 2004-04-01DOI: 10.1108/09657960410698992
Mike Rake
{"title":"Disclosure, litigation and regulation: the challenges of the year ahead","authors":"Mike Rake","doi":"10.1108/09657960410698992","DOIUrl":"https://doi.org/10.1108/09657960410698992","url":null,"abstract":"The author, chairman of one of the biggest international accounting firms in the world, takes a worried look ahead at 2004. He predicts that greater regulation could bring as many problems as benefits around the world.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134202217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Balance SheetPub Date : 2004-04-01DOI: 10.1108/09657960410699009
Richard Raeburn
{"title":"Caught in the middle: the treasury view of 2004","authors":"Richard Raeburn","doi":"10.1108/09657960410699009","DOIUrl":"https://doi.org/10.1108/09657960410699009","url":null,"abstract":"The author, chief executive of the Association of Corporate Treasurers, looks ahead at two challenges of 2004 in the continuing arguments over international financial reporting rules on financial instruments, which he believes will create inconsistencies in banking accounts and treasury practices, and in the implementation of the Sarbanes‐Oxley legislation which he believes will create a burden of excessive certification.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126018295","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Balance SheetPub Date : 2004-04-01DOI: 10.1108/09657960410517794
K. V. Hulle
{"title":"2004: the year of the truth","authors":"K. V. Hulle","doi":"10.1108/09657960410517794","DOIUrl":"https://doi.org/10.1108/09657960410517794","url":null,"abstract":"The author, the European Commission’s chief of financial reporting in financial markets, argues that 2004 could be a year of crisis or a year of progress. Which it will be depends on whether financial reporting rises to the challenges which the European Commission has created. He suggests that people’s behaviors are just as important as rules in creating an effective capital market.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127996919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Balance SheetPub Date : 2004-04-01DOI: 10.1108/09657960410517767
David Tweedie
{"title":"Looking ahead at 2004: a global standard‐setter’s perspective","authors":"David Tweedie","doi":"10.1108/09657960410517767","DOIUrl":"https://doi.org/10.1108/09657960410517767","url":null,"abstract":"2004 is the year when companies around the world need to move their financial reporting to the rules laid down by the International Accounting Standards Board. In this article the chairman of that board, Sir David Tweedie outlines what this change will mean. He also points out that the success of the process is down to way that the regulators behave and whether vested interests are allowed to triumph.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122263334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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