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The new chair of the International Accounting Standards Board (IASB) has said the body will consider reviewing its standard on intangibles, IAS 38. Following feedback from advisory groups and consultative bodies, Andreas Barckow said that IAS 38 is “more than 20 years old and has never been revisited other than for consequential changes resulting from other projects”.…

The Covid-19 pandemic, as a global crisis, will have worldwide long and short-term effects, although – of course – some counties have been, and will be, hit much harder than others.

Indeed, some countries, with fragile economies and weaker social systems, have been brought close to collapse by the coronavirus.…

INTRODUCTION

While debates continue over whether Aristotle actually said ‘The whole is greater than the sum of its parts’, the concept that a system can deliver more impact than each element of its technology acting alone is well established in the textile sector.…

THE NEED for a proactive effort to improve the teaching and researching of physics in sub-Saharan Africa, as a foundation for critically important scientific work, has been highlighted in a new report from the Association of Commonwealth Universities (ACU) and the UK-based Institute of Physics (IOP).…

INTRODUCTION

Financial crime is a minefield for the international textile and clothing industry. With extended international supply chains extending into jurisdictions where the rule of law and a reliable independent judiciary may have a weak hold, if they exist at all, textile and clothing brands and manufacturers must take care.…

INTRODUCTION

Without doubt, the world’s clothing and textile sector is undertaking a technical upgrade that is unprecedented in decades, with new digital systems offering automation and efficient internal controls. As these are worked into the businesses of brands, manufacturers and their suppliers, a new potential emerges, and that is linking these digital systems in a way that could revolutionise efficiencies within the supply chain.…

Aviation has always been regarded as a tougher sector to convert to low carbon fuels than road transport, because of the high intensity burn required to power planes – which traditionally been supplied by fossil-based kerosene. And a lot is burned.…

While the estimation of sources of laundered money is made imprecise by its inherent covert nature, the United Nations Office on Drugs & Crime (UNODC) has estimated that the amount of criminal proceeds processed annually is 2%-5% of global GDP, or USD800 billion to USD2 trillion.…

The Bangladesh clothing manufacturing sector is continuing to strive to improve its sustainability profile, which has remained a key focus since the collapse of the Rana Plaza manufacturing complex killed 1,134 people in 2013.

While the response has been uneven, the industry and government has been and is continuing to adopt circular economy methods, chase UN sustainable development goals (SDGs), alignment, improve working conditions and pay, decarbonisation, energy efficiency, chemical management, water resource management, waste reduction, and more.…

Young and aspiring accountants might balk at the idea of working in the Gulf Cooperation Council (GCC) region’s oil and gas sector. A connection to hydrocarbons amid growing societal pressure to de-carbonise economies can, in some circles, attract criticism.

But for GCC accountants, the ability to combine financial reporting with every increasing sustainability assessment tool, means oil and gas might be a good long term career bet.…