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• The Bruce Column — Making the future more realistic than rosy

• 25 Jul 2019

• The Chairman of the International Accounting Standards Board, Hans Hoogervorst, is half way through his second, and final, term as Chairman.

• The Bruce Column — Boosting the bottom line with integrated thinking, sustainability and value

• 01 Jun 2018

• In a forthright interview with our regular columnist Robert Bruce, the CFO and sustainability chief of chemicals giant Solvay, Karim Hajjar, explains how connecting and integrating financial and what he calls extra-financial information creates value and feeds directly to benefits for the bottom line.

• The Bruce Column — The encouraging future for integrated reporting and integrated thinking

• 31 Jan 2018

• It is a year since the Chief Executive of the International Integrated Reporting Council, Richard Howitt, took up that role. Here Robert Bruce assesses Howitt’s progress during that year, what has been achieved and what lies ahead.

• The Bruce Column — Finance for the future winners

• 07 Dec 2017

• The winners of the 2017 Finance for the Future awards highlighted just how far financial leadership focused on creating resilient and sustainable businesses and delivering environmental and social benefits has taken the world by storm. Robert Bruce, our resident, regular columnist, describes how the awards have gone international.

• The Bruce Column — Judgements - application or estimation: the question remains

• 13 Oct 2017

• Regulators care about the difference between judgements that relate to applying accounting policies and judgements involving estimations. As Robert Bruce, our regular columnist reports, they are not the only ones.

• The Bruce Column — Ensuring Climate-related financial disclosure goes mainstream

• 18 Jul 2017

• The final Report of the Financial Stability Board’s Task Force on Climate-related Financial Disclosures has been published in June 2017. Our regular columnist Robert Bruce reports on its recommendations and how it is likely to move this issue into the mainstream.

• The Bruce Column — Putting integrated thinking at the heart of business

• 05 Jul 2017

• The latest report from the International Federation of Accountants, (IFAC), puts the integrated thinking which lies at the heart of integrated reporting as one of the critical elements in building trust and confidence in business and government. Our regular columnist, Robert Bruce, reports.

• The Bruce Column — Social and human capital accounting starts to accelerate change

• 29 Jun 2017

• It has been a slow burner. But, as our regular columnist Robert Bruce reports, the changed thinking that is being brought about by social and human capital accounting is now starting to take off. A new guide provides the detail required to put it into action and practical examples.

• The Bruce Column — Sunshine and the ideas behind management commentary

• 25 May 2017

• The concept of management commentary has long been perceived by the IASB like a worrying cloud hovering over financial reporting. But the sun may be about to break through. A speech by Hans Hoogervorst, Chairman of the IASB, looks likely to have confirmed that the weather has changed, reports our regular columnist, Robert Bruce.

• The Bruce Column — Comparability is the goal of the new insurance standard

• 18 May 2017

• It has been years in the making, but a new insurance standard is now published. And as our resident columnist Robert Bruce explains it should shed light on the financial results of a sector which was previously hard to understand.

• The Bruce Column — The struggles to make disclosure principled

• 30 Mar 2017

• The IASB has published its long-awaited discussion paper on Principles of Disclosure and now everyone has six months to grapple with the important questions it raises. Robert Bruce, our regular, resident commentator looks at where the answers may lie.

• The Bruce Column — The challenge of embedding integrated reporting in North American business

• 27 Mar 2017

• Bob Laux has been a stalwart of the US financial reporting scene for a long time, most recently leading the treasury controller group at Microsoft. Now he has taken up a new role, as North American Lead at the International Integrated Reporting Council. As he prepares for his task and the challenges ‘to ensure integrated reporting is at the heart of the business agenda in North America’ he has been talking about his plans to Robert Bruce, our regular, resident, columnist.

• The Bruce Column — Pushing stakeholders towards value creation and the long term

• 09 Feb 2017

• Robert Bruce, our regular, resident, columnist reports on moves towards widespread adoption of integrated reporting and the direction taken at the recent joint conference of the International Corporate Governance Network and the International Integrated Reporting Council.

• The Bruce Column — Making the financial implications of climate-related risks clear

• 01 Feb 2017

• The recommendations of the Task Force on Climate-related Financial Disclosures marks a shift in the focus of the reporting of climate change and ensuring that companies explain the risks and opportunities that result. Our resident, regular columnist Robert Bruce explains the implications.

• The Bruce Column — Impact, collaboration, and integrated thinking

• 22 Nov 2016

• This year’s Finance for the Future Awards was the most successful ever, with a wide range of entrants from all around the world, and new categories for Communicating Integrated Thinking and Investing and Financing. Our regular, resident columnist, Robert Bruce interviewed all the contenders, and then the eventual winners again, and wrote the case studies. Here he sums up the main themes of this year’s winners’ success.

• The Bruce Column — Paul Druckman looks back over five years of achievement

• 18 Nov 2016

• Five years can bring about an immense amount of change. Paul Druckman has just stepped down as chief executive of the International Integrated Reporting Council.

• Wayne Upton — An appreciation

• 15 Sep 2016

• Wayne Upton, the IASB’s Director of International Activities and Chairman of the IFRS Interpretations Committee, who has died suddenly, was a friendly and thoughtful man and a benign though invariably forthright presence in all his activities.

• The Bruce Column — Finance for the Future: spreading the word globally and enhancing best practice

• 16 May 2016

• This year’s Finance for the Future Awards aim to expand best practice and spread the word around the world. Robert Bruce, our regular, resident, columnist explains how ideas, insight and advice can change business thinking.

• The Bruce Column — Focusing on the factors which bring you a reputation dividend

• 10 May 2016

• In a world where intangible assets have become the largest part of a company’s market value attitudes to risk and reputation need to change. Our regular, resident columnist, Robert Bruce, explains why and how.

• The Bruce Column — Bringing clarity to leases: The new standard

• 13 Jan 2016

• IFRS 16, the long-awaited standard on leasing, is published. Now the task of implementing it begins. Our resident, regular columnist, Robert Bruce, takes a look at what is involved.

• The Bruce Column — From headlines to trendlines: How integrated reporting is gathering pace

• 15 Dec 2015

• In a new Robert Bruce video interview Paul Druckman, chief executive of the International Integrated Reporting Council, talks of how the system of integrated reporting is expanding globally and becoming mainstream. In his new column, Robert Bruce—our regular, resident columnist—assesses the progress of the system.

• The Bruce Column — Materiality and judgement are the route to financial reporting clarity

• 16 Sep 2015

• In the first of a new series of ‘Thinking Allowed’ Deloitte turns its attention to the issue of materiality. Our resident, regular columnist, Robert Bruce reports.

• The Bruce Column — Europe transformed: The long-term effect of IFRS

• 15 Jul 2015

• The European Commission has underlined the transformation of financial reporting brought about since the historic 2002 decision to make IFRS mandatory in Europe. Our regular, resident columnist, Robert Bruce explains the significance of the decision and looks at how the world is changing.

• The Bruce Column — Making financial instrument valuation safe

• 18 Mar 2015

• Sir David Tweedie has turned his attention to the problem of valuation, particularly of financial instruments, around the world. Here our resident regular columnist, Robert Bruce, talks to him about his objectives and intentions.

• The Bruce Column — New Year's resolution

• 16 Dec 2014

• As 2014 comes to a close our regular resident columnist Robert Bruce, takes an overview of IFRS around the world and the expectations for 2015.