Changes in financing liabilities—what does good disclosure look like?
An IASB member discusses the objectives of an amendment to IAS 7 Statement of Cash Flows and explains what companies can do to make their disclosures as useful as possible to users of financial statements.
Is this the revenue stream most accountants are missing out on?
Accountants and bookkeepers are increasingly involved with the specification and implementation of technology for their clients. How much of an opportunity does this represent, and how well is it currently being exploited?