October 2013 - FutureValue

Blog

Supplementary, my dear Watson, supplementary

29/10/2013 By Ian McDonald Wood

There is a fundamental dichotomy at the heart of UK corporate reporting for which the resolution seems to rely upon our national culture and the very British way of doing things.

Blog

‘A Grand Opportunity to Effect a Change’

24/10/2013 By Ian McDonald Wood

This was how one of the members of the FRC’s Narrative Reporting team put his thoughts to the gathering at the Discussion Forum on the ‘Exposure Draft: Guidance on the Strategic Report’ at FRC HQ last Tuesday.

Blog

Outside in and upwards

15/10/2013 By Ian McDonald Wood

Traditionally corporate reporting has been about stating what has happened. It is an evidence-based approach to communication with stakeholders that should, subject to audit confirmation, be indisputable.

Blog

A risky investment proposition?

04/10/2013 By Ian McDonald Wood

My colleague, Garry Honey, observed in a recent FutureValue Briefing paper that: “The Strategic Report [ … ] marks a significant change in the way risk is to be reported”. As he points out it links risk and strategy explicitly in corporate reporting for the first time.

Blog

At least one glass is half full

02/10/2013 By Ian McDonald Wood

The challenge of embracing the extensive and now in-force regulatory and mandatory changes to corporate reporting is manifesting in a variety of ways across the spectrum of quoted companies, FutureValue has observed.