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The Bruce Column — Making the future more realistic than rosy
https://www.iasplus.com/en/news/2019/07/bruce-column-hoogervorst-interview-june-2019?id=en:rss:direct
The Chairman of the International Accounting Standards Board, Hans Hoogervorst, is half way through his second, and final, term as Chairman. 2019-07-25T16:40:00Z2019-07-25T16:40:00ZNews ItemThe Bruce Column — Boosting the bottom line with integrated thinking, sustainability and value
https://www.iasplus.com/en/news/2018/06/bruce-column-karim-hajjar?id=en:rss:direct
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.2018-06-01T17:31:12Z2018-06-01T17:31:12ZNews ItemThe Bruce Column — The encouraging future for integrated reporting and integrated thinking
https://www.iasplus.com/en/news/2018/01/bruce-column-howitte-interview?id=en:rss:direct
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.2018-01-31T13:23:03Z2018-01-31T13:23:03ZNews ItemThe Bruce Column — Finance for the future winners
https://www.iasplus.com/en/news/2017/12/bruce-column-finance-future-winners?id=en:rss:direct
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.2017-12-07T17:55:00Z2017-12-07T17:55:00ZNews ItemThe Bruce Column — Judgements - application or estimation: the question remains
https://www.iasplus.com/en/news/2017/10/bruce?id=en:rss:direct
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.2017-10-13T14:00:00Z2017-10-13T14:00:00ZNews ItemThe Bruce Column — Ensuring Climate-related financial disclosure goes mainstream
https://www.iasplus.com/en/news/2017/07/ensuring-climate-related-financial-disclosure-goes-mainstream?id=en:rss:direct
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.2017-07-18T10:00:00Z2017-07-18T10:00:00ZNews ItemThe Bruce Column — Putting integrated thinking at the heart of business
https://www.iasplus.com/en/news/2017/07/bruce-column-ifac-and-integrated-thinking?id=en:rss:direct
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.2017-07-05T14:49:30Z2017-07-05T14:49:30ZNews ItemThe Bruce Column — Social and human capital accounting starts to accelerate change
https://www.iasplus.com/en/news/2017/06/bruce-column-social-and-human-capitals?id=en:rss:direct
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.2017-06-29T17:30:00Z2017-06-29T17:30:00ZNews ItemThe Bruce Column — Sunshine and the ideas behind management commentary
https://www.iasplus.com/en/news/2017/05/bruce-column-management-commentary?id=en:rss:direct
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.2017-05-25T14:01:48Z2017-05-25T14:01:48ZNews ItemThe Bruce Column — Comparability is the goal of the new insurance standard
https://www.iasplus.com/en/news/2017/05/bruce-column-ifrs-17?id=en:rss:direct
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.2017-05-18T00:30:00Z2017-05-18T00:30:00ZNews ItemThe Bruce Column — The struggles to make disclosure principled
https://www.iasplus.com/en/news/2017/03/bruce-column-principles-of-disclosure?id=en:rss:direct
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.2017-03-30T16:03:31Z2017-03-30T16:03:31ZNews ItemThe Bruce Column — The challenge of embedding integrated reporting in North American business
https://www.iasplus.com/en/news/2017/03/bruce-column-bob-laux?id=en:rss:direct
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. 2017-03-27T20:45:00Z2017-03-27T20:45:00ZNews ItemThe Bruce Column — Pushing stakeholders towards value creation and the long term
https://www.iasplus.com/en/news/2017/02/bruce-column-long-term-value-creation?id=en:rss:direct
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.2017-02-09T18:40:40Z2017-02-09T18:40:40ZNews ItemThe Bruce Column — Making the financial implications of climate-related risks clear
https://www.iasplus.com/en/news/2017/02/bruce-column-climate-related-financial-disclosures?id=en:rss:direct
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.2017-02-01T19:05:17Z2017-02-01T19:05:17ZNews ItemThe Bruce Column — Impact, collaboration, and integrated thinking
https://www.iasplus.com/en/news/2016/11/column-finance-for-the-future?id=en:rss:direct
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.2016-11-22T16:50:00Z2016-11-22T16:50:00ZNews ItemThe Bruce Column — Paul Druckman looks back over five years of achievement
https://www.iasplus.com/en/news/2016/11/bruce-column-druckman-farewell-interview?id=en:rss:direct
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. 2016-11-18T17:49:17Z2016-11-18T17:49:17ZNews ItemWayne Upton — An appreciation
https://www.iasplus.com/en/news/2016/09/wayne-upton-an-appreciation?id=en:rss:direct
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.2016-09-15T14:30:00Z2016-09-15T14:30:00ZNews ItemThe Bruce Column — Finance for the Future: spreading the word globally and enhancing best practice
https://www.iasplus.com/en/news/2016/05/bruce-column-finance-for-the-future?id=en:rss:direct
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.2016-05-16T14:05:00Z2016-05-16T14:05:00ZNews ItemThe Bruce Column — Focusing on the factors which bring you a reputation dividend
https://www.iasplus.com/en/news/2016/05/bruce-column-reputation-dividend?id=en:rss:direct
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.2016-05-10T20:06:27Z2016-05-10T20:06:27ZNews ItemThe Bruce Column — Bringing clarity to leases: The new standard
https://www.iasplus.com/en/news/2016/01/bruce-column-leases?id=en:rss:direct
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.2016-01-13T01:50:00Z2016-01-13T01:50:00ZNews ItemThe Bruce Column — From headlines to trendlines: How integrated reporting is gathering pace
https://www.iasplus.com/en/news/2015/12/bruce-column-druckman-december-2015?id=en:rss:direct
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. 2015-12-15T15:35:04Z2015-12-15T15:35:04ZNews ItemThe Bruce Column — Materiality and judgement are the route to financial reporting clarity
https://www.iasplus.com/en/news/2015/09/bruce-column-materiality?id=en:rss:direct
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.2015-09-16T11:28:29Z2015-09-16T11:28:29ZNews ItemThe Bruce Column — Europe transformed: The long-term effect of IFRS
https://www.iasplus.com/en/news/2015/07/bruce-column-ec-report-ias-regulation?id=en:rss:direct
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.2015-07-15T08:30:00Z2015-07-15T08:30:00ZNews ItemThe Bruce Column — Making financial instrument valuation safe
https://www.iasplus.com/en/news/2015/03/bruce-column-tweedie?id=en:rss:direct
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.2015-03-18T11:05:00Z2015-03-18T11:05:00ZNews ItemThe Bruce Column — New Year's resolution
https://www.iasplus.com/en/news/2014/12/bruce-column-prada?id=en:rss:direct
As 2014 comes to a close our regular resident columnist Robert Bruce, takes an overview of IFRS around the world and the expectations for 2015.2014-12-16T17:20:00Z2014-12-16T17:20:00ZNews ItemThe Bruce Column — Integrated reporting
https://www.iasplus.com/en/news/2014/12/bruce-column-ir?id=en:rss:direct
Our regular resident columnist, Robert Bruce, talks to Paul Druckman, Chief Executive Officer, International Integrated Reporting Council (IIRC) about the 'journey' of integrated reporting.2014-12-05T15:35:00Z2014-12-05T15:35:00ZNews ItemThe Bruce Column — Making the long-term work
https://www.iasplus.com/en/news/2014/07/bruce-column-b20?id=en:rss:direct
The B20 summit is taking place in Sydney. One of the greatest challenges facing the world economy, and one that is on the B20’s agenda, is that of how to enable investment in long-term infrastructure projects. A recent report and roundtable pointed a way. Robert Bruce, our resident, regular columnist, explains. 2014-07-17T18:05:00Z2014-07-17T18:05:00ZNews ItemThe Bruce Column — Recognising the achievement
https://www.iasplus.com/en/news/2014/05/bruce-column-ifrs-15-revenue?id=en:rss:direct
The new revenue recognition standard has been a long time in gestation. Now that it is published Robert Bruce, our regular resident columnist assesses its impact and effects.2014-05-28T13:42:06Z2014-05-28T13:42:06ZNews ItemThe Bruce Column — Back on the SEC's agenda
https://www.iasplus.com/en/news/2014/05/bruce-column-sec?id=en:rss:direct
Mary Jo White, Chair of the SEC, has put IFRS back on the US agenda in a speech to FASB’s oversight body. Our regular resident columnist Robert Bruce reports.2014-05-23T14:35:00Z2014-05-23T14:35:00ZNews ItemThe Bruce Column — Integrated Reporting achieves lift-off
https://www.iasplus.com/en/news/2013/12/bruce-column-ir?id=en:rss:direct
The international integrated reporting framework has finally been published. Here our regular resident columnist, Robert Bruce, looks at why it has the potential to be revolutionary and what is likely to happen next. 2013-12-09T14:20:00Z2013-12-09T14:20:00ZNews ItemThe Bruce Column — Being prudent about prudence
https://www.iasplus.com/en/news/2013/10/bruce-column-prudence?id=en:rss:direct
The concept of prudence is, on the surface, a simple one. But, as our regular resident columnist Robert Bruce explains, that is why it needs to be better defined. 2013-10-03T09:42:47Z2013-10-03T09:42:47ZNews ItemThe Bruce Column — Conserving the concept of stewardship
https://www.iasplus.com/en/news/2013/09/bruce-column-stewardship?id=en:rss:direct
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.2013-09-25T11:40:00Z2013-09-25T11:40:00ZNews ItemThe Bruce Column — Bringing long-term order to insurance reporting
https://www.iasplus.com/en/news/2013/06/bruce-column-insurance?id=en:rss:direct
The new exposure draft on insurance contracts from the IASB has been long and painstaking in the making. But, as our resident columnist Robert Bruce explains, it will help bring long-needed consistency and transparency to the industry.2013-06-20T12:25:00Z2013-06-20T12:25:00ZNews ItemThe Bruce Column — Looking ahead to the defining decision of 2012
https://www.iasplus.com/en/news/2011/december/the-bruce-column-2014-looking-ahead-to-the-defining-decision-of-2012?id=en:rss:direct
As 2011 draws to an end two significant speeches were made in Washington - both looking toward 2012. Robert Bruce, our resident, regular columnist assesses their importance. 2011-12-29T00:00:00Z2011-12-29T00:00:00ZNews ItemThe Bruce Column — Leasing: Take two
https://www.iasplus.com/en/news/2013/05/bruce-column-leases?id=en:rss:direct
The revised proposals on lease accounting have at last been published. Robert Bruce, our resident, regular columnist looks at the issues. 2013-05-16T12:30:00Z2013-05-16T12:30:00ZNews ItemThe Bruce Column — Effective disclosure: More or less
https://www.iasplus.com/en/news/2013/03/bruce-column-disclosure?id=en:rss:direct
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.2013-03-06T16:20:00Z2013-03-06T16:20:00ZNews ItemThe Bruce Column — Taking scholars to a global level
https://www.iasplus.com/en/news/2013/02/robert-bruce-on-scholars?id=en:rss:direct
A new initiative seeks to bring young scholars to the global table and enhance understanding. Robert Bruce, our regular columnist, takes a look at how it will work and the benefits it should create.2013-02-14T09:00:00Z2013-02-14T09:00:00ZNews ItemThe Bruce Column — ESMA backs up its impairment warning
https://www.iasplus.com/en/news/2013/01/bruce-column-january-2013?id=en:rss:direct
European securities regulator ESMA has issued some tough research findings to back up its previous warnings on levels of goodwill impairment. Robert Bruce, our resident columnist, looks at the evidence.2013-01-23T14:55:00Z2013-01-23T14:55:00ZNews ItemThe Bruce Column — Uncertain weather ahead
https://www.iasplus.com/en/news/2013/01/bruce-column-future-of-ifrs?id=en:rss:direct
Robert Bruce, our regular, resident, columnist takes a look at a new report on ‘The Future of IFRS’, and assesses the prospects for the year ahead.2013-01-14T12:40:00Z2013-01-14T12:40:00ZNews ItemThe Bruce Column — Focusing on year-end priorities
https://www.iasplus.com/en/news/2012/december/the-bruce-column-2014-focusing-on-year-end-priorities?id=en:rss:direct
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.2012-12-19T16:50:00Z2012-12-19T16:50:00ZNews ItemThe Bruce Column — Hoogervorst makes his case for leasing reform
https://www.iasplus.com/en/news/2012/november/the-bruce-column-2014-hoogervorst-makes-his-case-for-leasing-reform?id=en:rss:direct
At a speech to an audience at the London School of Economics IASB Chairman Hans Hoogervorst made his resolve for further reform plain. Robert Bruce, our regular columnist, was there to listen to the arguments.2012-11-13T18:15:00Z2012-11-13T18:15:00ZNews ItemThe Bruce Column — Quality, not quantity, should define materiality
https://www.iasplus.com/en/news/2012/october/the-bruce-column-2014-quality-not-quantity-should-define-materiality?id=en:rss:direct
The use of materiality as a means of bringing coherence to disclosures has come to the fore in the latest thinking from the UK Financial Reporting Council, says our resident columnist, Robert Bruce.2012-10-19T14:30:00Z2012-10-19T14:30:00ZNews ItemThe Bruce Column — Interview with Paul Volcker
https://www.iasplus.com/en/news/2012/october/the-bruce-column-2014-interview-with-paul-volcker?id=en:rss:direct
Robert Bruce interviews Paul Volcker, the most influential central banker of our era, about the state of global financial reporting.2012-10-02T12:00:00Z2012-10-02T12:00:00ZNews ItemThe Bruce Column — Towards a better understanding of risk
https://www.iasplus.com/en/news/2012/september/the-bruce-column-2014-towards-a-better-understanding-of-risk?id=en:rss:direct
The IASB has released the draft of its hedge accounting proposals and it contains much to cheer for those in favour of transparency and a greater understanding of risk. Robert Bruce, our resident columnist, explains.2012-09-07T13:30:00Z2012-09-07T13:30:00ZNews ItemThe Bruce Column — Agreeing the framework: Paul Druckman
https://www.iasplus.com/en/news/2012/september/the-bruce-column-2014-agreeing-the-framework-paul-druckman?id=en:rss:direct
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’.2012-09-06T15:40:00Z2012-09-06T15:40:00ZNews ItemThe Bruce Column — One year on: How are Hans Hoogervorst and the IASB doing?
https://www.iasplus.com/en/news/2012/july/the-bruce-column-2014-one-year-on-how-are-hans-hoogervorst-and-the-iasb-doing?id=en:rss:direct
Robert Bruce, our regular, resident columnist, looks back at Hans Hoogervorst’s first full year as IASB Chairman and provides an assessment. 2012-07-03T15:30:00Z2012-07-03T15:30:00ZNews ItemThe Bruce Column — Putting the emphasis on behaviour
https://www.iasplus.com/en/news/2012/june/the-bruce-column-2014-putting-the-emphasis-on-behaviour?id=en:rss:direct
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.2012-06-19T15:45:00Z2012-06-19T15:45:00ZNews ItemThe Bruce Column — Strengthening its global support
https://www.iasplus.com/en/news/2012/june/the-bruce-column-2014-strengthening-its-global-support?id=en:rss:direct
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.2012-06-06T09:45:00Z2012-06-06T09:45:00ZNews ItemThe Bruce Column — Ringing the changes in telecoms accounting
https://www.iasplus.com/en/news/2012/april/the-bruce-column-2014-ringing-the-changes-in-telecoms-accounting?id=en:rss:direct
Mobile phones are a boon to mankind. But when it comes to revenue recognition all manner of problems arise. Robert Bruce, our regular, resident columnist, looks at a way out of the current entanglements.2012-04-26T14:50:00Z2012-04-26T14:50:00ZNews ItemThe Bruce Column — Liberating the needle in the haystack
https://www.iasplus.com/en/news/2012/march/the-bruce-column-liberating-the-needle-in-the-haystack?id=en:rss:direct
The focus is back on the problem of clutter seizing up financial reporting. Robert Bruce, our resident regular columnist, peers into the dense debate and suggests some answers.2012-03-16T17:55:00Z2012-03-16T17:55:00ZNews Item