Balance Sheet: Volume 12 Issue 2

Looking ahead at 2004: a global standard‐setter’s perspective

2004 is the year when companies around the world need to move their financial reporting to the rules laid down by the International Accounting Standards Board. In this article the…

Hopes and fears for financial reporting and corporate governance

The author, one of the leading business thinkers in the USA and a former Harvard Business School professor, puts forward his hopes and fears for the year 2004. He hopes that the…

2004: the year of the truth

The author, the European Commission’s chief of financial reporting in financial markets, argues that 2004 could be a year of crisis or a year of progress. Which it will be depends…

Corporate regulation: dead hand or safeguard in the year 2004

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…

Disclosure, litigation and regulation: the challenges of the year ahead

The author, chairman of one of the biggest international accounting firms in the world, takes a worried look ahead at 2004. He predicts that greater regulation could bring as many…

How prospective financial information will transform 2004

The author, technical director of the UK’s biggest accounting body, assesses how businesses will cope with new financial reporting rules in 2004 and predicts that an emphasis on…

Caught in the middle: the treasury view of 2004

The author, chief executive of the Association of Corporate Treasurers, looks ahead at two challenges of 2004 in the continuing arguments over international financial reporting…

A seven‐point prediction for 2004

The author provides a seven point plan for what 2004 holds. The predictions range from a tougher environment for company directors as investors fight back and a greater focus from…

Separating the promises from the reality