“Annual reports are getting longer but not necessarily more useful”. Critically evaluate the above statement including comments from the current literature and debate, and provide examples from annual reports and make reference to the IASB conceptual framework, where appropriate to support your arguments. Annual reports communicate and present in truth and fairness the activities of […]Read more "Annual reports are getting longer, but are they more useful?"
A five-part series on investment appraisal as part of corporate finance. This article focuses on how company’s account for different types of inflation, and determine which projects to take when restricted by capital funding.Read more "Investment Appraisal, Part III: Inflation and Capital Rationing"
A five-part series on investment appraisal as part of corporate finance. This article focuses on appraisal techniques, and ways of deciding which investment projects to take.Read more "Investment Appraisal, Part I: Payback Periods, ARR, NPV and IRR"
A brief discussion into auditor independence, and the inhibiting factors therein, with a key focus on non-audit services, competition and tenure.Read more "How independent are auditor’s really?"
A brief discussion about the importance of recognising the distinction between profitability and liquidity, detailing the factors of risk associated with both, and measures which can be taken to help balance these, with particular emphasis on the Miller-Orr Model.Read more "Liquidity v Profitability: sink or swim?"
A brief discussion into the effects of changing dividend policy, and the common policies available and adopted by businesses today.Read more "Dividend Policy – which is the best policy?"
A brief discussion looking at project life cycles, the element of risk in projects, and the staff involved and their responsibilities. There is also a free download copy of ‘Program Evaluation and Review Techniques (PERT) || Critical Path Method (CPM): A Rough Guide by Andrew Scouller’ available.Read more "Systems project management"