Accountancy Ireland Articles
Below are a selection of relevant articles published in Accountancy Ireland. Log on to www.accountancyireland.ie to view more articles on other matters.
-
The changed economic climate, and the causes of this change, has generated much discussion in the recent past, according to Joe Carr (Managing Partner at Mazars). The impact of economic difficulties can be seen in many areas: below target results for Q4 2007 and Q1 2008, with some specific sectors suffering more than others; increasing difficulty for businesses seeking funding; declining consumer sentiment; and cash flow has come under significant strain.
-
Current financial market conditions have brought financial instruments into the spotlight. Sarah Lane (FS Manager at Chartered Accountants Ireland) takes an objective look at the IASB's Discussion Paper on reducing complexity in reporting financial instruments.
-
The Financial Stability Forum's recently published 100 Day Plan calls for urgent improvements in financial reporting for off-balance sheet vehicles and fair value accounting. Ken Wild and Veronica Poole review this and other significant developments in the international financial reporting arena.
-
Fair value has been one of the dominant themes in financial reporting over the last decade but to what extent is it the appropriate measure for all types of financial instruments? Dr Brian O’Kelly explores how it may have contributed to the current credit crisis.
-
Conor Griffin explores both sides of the argument in relation to the impact of the capital adequacy regulator framework at this time of market turbulence, and summarises the possible amendments and additions that regulators are considering, and may adopt.
-
In the last couple of years, the Institute of Chartered Accountants in Ireland (ICAI) has seen exponential growth in the range and quality of services provided to members. Areas like Representation, Lifelong Learning, Publishing and Tax have grown rapidly and the specialist nature of the services provided requires specialist skills. ICAI has recently announced a number of key appointments at Manager level. In this article, Norah Collender, Bryan Rankin and Sarah Lane talk to Accountancy Ireland about their decision to join the Institute.
-
Securities Lending is an activity whereby a security is transferred from a Lender to a Borrower on a temporary basis and eventually returned or recalled. Lenders generally are Banks, Insurance Companies, Pension Funds, Mutual Funds and similar financial institutions. Borrowers tend to be Investment Banks, Investment Managers and Prime Brokers who need securities for settlement and trading purposes. A lender retains all rights to a security except voting rights.