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Home > Accountancy Viewpoints

Accountancy Viewpoints

Viewpoints

QFINANCE viewpoints provide you with the distilled thoughts of finance leaders and experts, outlining their current thinking on the crucial issues and challenges facing finance managers, entrepreneurs and business executives. The contributions are drawn from an array of practitioners and thinkers from the world of finance and business.

  • Accounting for Value: Why the Accountancy Bodies Are Losing Their Way in the Standard-Setting Process
    by Stephen Penman
    I approach accountancy by asking what it measures that is of use to an investor. Basically, I am looking for accountancy to be a set of tools for measuring value—the real value of a business. My book was first and foremost a book on valuation, aimed at investors and those to whom they entrust their savings. This last group includes investment advisors, analysts, and portfolio managers. Beyond them, of course, I hope that it will also be useful...
  • Standard Procedure: IFRS Harmonization
    by Victor Smart
    This article was first published in Quantum magazine.International accounting standards are vital to make allocating capital easier and more effective on a global scale. But there is significant variance in the pace at which they are being adopted, while regionalization threatens to change the shape of the market.
  • Why Accounting Needs To Be More Business-Centric
    by Andrew Howie
    There is no doubt that the thrust of IFRS is complicating accounting for companies and making it more complex and more detailed. For the ordinary man in the street, it is making company accounts less easy to understand. The bottom line is that it is costing businesses more money to produce accounts than it used to, and this additional spend is not necessarily generating more clarity. So why are we doing it? This question is very difficult to...

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