... 2004 Financial reporting Risk management Regulation Internal auditing External auditing I recently decided that there was no longer space to store 20 years worth of Accountancy and Accountancy Age. Prior to disposal I reviewed all the back issues for articles...

...John Court Standards for the electronic recording, processing and distribution of financial and other business reports (“digital reporting”) can bring benefits both for external regulation and investor relations and for financial management and decision‐making within companies. © Emerald Group...

...Roger Davis 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. ©...

... suggests that people’s behaviors are just as important as rules in creating an effective capital market. © Emerald Group Publishing Limited 2004 Financial reporting Auditing Banking Regulation Meanwhile, it has become clear that there is much more to this than just a question...

... Financial reporting Regulation Financial instruments Hedging International accounting Accounting standards For the corporate treasurer (and by extension, the finance director) 2003 has been a challenging year but 2004 promises to be even more so. Organizations such as my own, the Association...

... by the draft Accord – the prospects for a “final” draft being truly final seem remote and Basel 3 may well have to be on the agenda before the ink is dry on Basel 2. Risk management Banking USA Europe Regulation Basel 2, the new and still draft Accord on minimum capital for banking institutions...

..., that regulation is now seen as a risk. This year’s survey[1], published in September, is the eighth in a series going back to 1995. It garnered 231 responses from 31 countries, its largest participation to date. Of these, about half were financial practitioners, a third users and analysts of the finance sector...

...Graham Phillips; Jerry Dawson The growth of the use of hedge funds in both the USA and in Europe has led to greater attempts to regulate the market. The authors provide a guide to the way regulations are likely to be imposed and the differences which may occur in the USA and European markets...

...Thomas Garside; Jens Bech International regulators are due to finalize the New Basel Capital Accord by the end of 2003, for implementation by banks at the end of 2006. Basel II is a response to the need for reform of the regulatory system governing the global banking industry. In this article, we...

... the business environment and internal control systems. There still seems to be a certain level of faith that is not totally justified, that an unspecified combination of this data can be used to capture potentially severe “tail” loss events. Risk management Regulation Regulatory pressure is a key...

... developed more sophisticated ways of measuring risk and felt that the regulatory rules were too blunt. Regulators have seen the growth of securitization as a means of arbitraging the rules. Both sides, therefore, have argued for a revision of the rules to make them more risk‐sensitive and more in line...