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The Bruce Column

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  • The Bruce Column — Conserving the concept of stewardship

  • Sep 25, 2013

  • Ever since the specific mention of stewardship fell out of the IASB’s work on a conceptual framework, there has been a clamour for its reinstatement. Our regular resident columnist, Robert Bruce takes a look at moves to ensure its return.

  • The Bruce Column — Leasing: Take two

  • May 16, 2013

  • The revised proposals on lease accounting have at last been published. Robert Bruce, our resident, regular columnist looks at the issues.

  • The Bruce Column — Effective disclosure: More or less

  • Mar 06, 2013

  • Everyone agrees that something should be done about the levels of disclosure in financial reporting. It is just, as our resident columnist Robert Bruce reports, that no one agrees on what that something might be.

  • The Bruce Column — Focusing on year-end priorities

  • Dec 19, 2012

  • ESMA, the European investor protection authority, has made clear the areas which it expects companies and auditors to look upon as priorities in the current round of year-end financial reporting. Our regular columnist Robert Bruce takes a look at how it is laying down the enforcement law.

  • The Bruce Column — Agreeing the framework: Paul Druckman

  • Sep 06, 2012

  • The journey towards an agreed framework for a system of integrated reporting around the world is gathering pace. Here Robert Bruce, our regular, resident columnist, interviews Paul Druckman, CEO of the International Integrated Reporting Council, (IIRC), about progress, the growing support of investors and analysts, the attitudes of stock exchanges around the world and what it means to provide ‘more than the financials’.

  • The Bruce Column — Putting the emphasis on behaviour

  • Jun 19, 2012

  • In a landmark lecture the Chairman of one of the world’s largest banks, HSBC, has made it plain that changing behaviours is the key issue in restoring faith in the post-crash financial landscape. Our regular, resident columnist, Robert Bruce, reports.

  • The Bruce Column — Strengthening its global support

  • Jun 06, 2012

  • The IASB now has a formidable network of interested parties, both national and regional, around the world. Robert Bruce, our regular, resident columnist takes a look at the opportunities, and the possible problems, ahead.

  • The Bruce Column — Looking to the future

  • Mar 07, 2012

  • IASB Chairman, Hans Hoogervorst used a speech in Mexico City as an opportunity to set out the next stages of IFRS development. Robert Bruce, our regular resident columnist, reports on what is likely to happen next.

  • The Bruce Column — Words of Reassurance

  • Mar 01, 2012

  • The SEC’s Chief Accountant spoke frankly and personally at the recent IFRS Advisory Council meeting. Robert Bruce, our resident, regular columnist assesses what it means for the future of US, and global, financial reporting.

  • The Bruce Column — Independence, eligibility, and the IASB

  • Feb 21, 2012

  • Independence and accountability have always been the big issues for the IASB and the IFRS Foundation. Now the Foundation’s Monitoring Board has produced a report which deals with the most sensitive issues. Robert Bruce, our regular resident columnist takes a look.

  • The Bruce Column — Integrating the thinking

  • Jan 23, 2012

  • The idea of an agreed system of integrated reporting creates much enthusiasm. But there are challenges ahead in terms of agreeing a structure and creating a regulatory framework to ensure that it works. Robert Bruce reports.