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The Financial Director interview - Boyle's Law.
(From Financial Director)
Byline: Andrew Sawers.
With the dawning of 2005, the introduction of international financial reporting standards is no longer in the distant future. It's this financial year; it's now. Calculating profits and balance sheets under IFRS has gone from being a theoretical exercise, a dry run, to being the prevailing regime for this year's results. Sure, there's still the not-so-little matter of the 2004 accounts to finalise - for listed company FDs, their last ever under UK GAAP. But they know that the hedging strategies, the pensions black holes and the employee share schemes that are now in place, will affect their first set of ...
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