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Blog posts from Annual Reporting Posts
Use back button from the brower AI Definition Topics show AI Definition 1. What is it? 2. What problem does it aim to address within governance and regulation? 3. Where does it typically appear in organisational practice? 4. What can go wrong if it is interpreted or applied incorrectly? 5. Who is accountable, and what … Read more
FS Close documentation and PBC files as two distinct pillars of financial reporting governance Topics show FS Close documentation and PBC files as two distinct pillars of financial reporting governance Introduction – why this topic matters more than ever 1. The financial close as a governance event 2. FS Close file versus PBC file – … Read more
Why Private Equity Forces Governance Discipline Topics show Why Private Equity Forces Governance Discipline Core thesis – Private equity governance 1. Ownership, Power and Accountability: From Public Codes to Private Contracts 2. The Board in a Private Equity–Backed Company: Oversight at Speed 3. Information Discipline: Reporting, KPIs and Control 4. Incentives, Behaviour and Culture: The … Read more
Leverage, partnerships, and the silent failure of board oversight Topics show Leverage, partnerships, and the silent failure of board oversight Chapter 1 — The illusion of resilience: why luxury demand survived but governance did not: Governance failures in modern retail Chapter 2 — From Saks Fifth Avenue to Saks Global: ambition without a recalibrated control … Read more
A discussion paper on CFO onboarding as orientation, integration and collective understanding Topics show A discussion paper on CFO onboarding as orientation, integration and collective understanding The First 100 days CFO — Why the First 100 Days Are About Orientation, Not Intervention Ownership as the Underlying Context I. Family-Owned and Owner-Managed Businesses The CFO as … Read more
A Corporate Governance Case Study on Power Asymmetry, Trust, and Contractual Discipline Topics show A Corporate Governance Case Study on Power Asymmetry, Trust, and Contractual Discipline Royalty transparency governance – Why this case matters beyond the courtroom 1. The anatomy of the partnership: innovation meets scale 2. Pricing disputes as a governance stress test 2.1 … Read more
From AI Hype to Boardroom Value Creation Topics show From AI Hype to Boardroom Value Creation Why AI ROI So Often Disappoints The Governance Lens: AI as a Decision Infrastructure Assistants, Copilots, Agents: Governance-Relevant Distinctions Assistants: Insight Without Action Copilots: Action With Human Oversight Agents: Autonomous Outcome Delivery Orchestration: The Missing Governance Layer A Practical … Read more
1. Why Höfner Matters as a Corporate Governance Case Topics show 1. Why Höfner Matters as a Corporate Governance Case 2. Origins and Organisational DNA (1887–1960): Craft Before Control 3. The McCartney Moment: Accidental Globalisation Without Governance 4. From Icon to Institution (1970–2000): The Professionalisation That Never Fully Happened 5. Global Reach Without Global Governance … Read more
Inputs that are developed using market data, such as publicly available information about actual events or transactions, and that reflect the assumptions that market participants would use when pricing the asset or liability. [content_block id=34193]
Use back button from the brower One of the two methods to measure progress to completion in IFRS 15 Revenue recognition over time. The other is input method. Revenue is recognised on the basis of direct measurements of the value to the customer of the goods or services transferred to date relative to the remaining … Read more