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ICB

Call of duty – times seven

The IOD’s Roger Barker has helped Companies House to post about the role of a company director. So what are the legal duties associated with being a director in the UK?

The true price of £ootball

Kieran Maguire looks at how one top football club, Derby County, changed its accounting practices to make things look better off the pitch.

Double entry bookkeeping explained

Tom Clendon explains why this basic tenet of accountancy is all about accepting that rules are rules – simple as!

The myth of shareholder ownership

Can shareholders own a company? The answer is not nearly as straightforward as you might think, says Professor Prem Sikka.

Lease standard amended

July 2020 The International Accounting Standards Board has issued an amendment to IFRS 16 Leases to make it easier for lessees to account for Covid-19-related rent concessions, such as...