Duty of prudence is the cornerstone of many ERISA lawsuits, but it's a difficult concept to explain regardless of whether you are a lawyer for the plaintiff or for the defendant. U.S. District Court ...

THE concept of prudence will be reintroduced to financial reporting as part long-awaited revisions to the framework that underpins the setting of global accounting rules. Bowing to pressure from ...

PRESSURE has been heaped onto the IASB by the UK reporting watchdog to reintroduce the concept of prudence into its conceptual framework. Commenting in response an IASB discussion paper, the FRC said ...

You argue that accounting rules are in need of reform in order to restore trust in auditing (“Reform accounting rules to restore trust in audit”, editorial, August 3). You seek a return to the ...

This is a preview. Log in through your library . Journal Information Founded by The Geneva Association in 1973, this prestigious journal leads its field, publishing papers which both improve the ...