• Saying how likely something is
    IFRS standards use too many different terms to describe how likely it is that an event will occur. That is a clear conclusion of KASB Research Report No. 39 / AASB Research Report No. 2 Accounting Judgements on Terms of Likelihood in IFRS: Korea and Australia, issued in 2016 by the Korea Accounting Standards Board… Continue reading Saying how likely something is
  • That Welsh place with the long name
    A village on the island of Anglesey in North Wales is famous for having the longest place name in the British Isles. Reciting the full name was the favourite party trick of a boy who was in my class in the first year of secondary school. Name and history This is the name: Llanfairpwllgwyngyllgogerychwyrndrobwllllandysiliogogogoch English… Continue reading That Welsh place with the long name
  • What is the name of a company?
    What is a company‚Äôs name? The answer to that question (In English law) may be less obvious than it seems. Companies can change their name fairly easily, though they do have to register the change of name at Companies House. In fact, it is quite common for companies to change their names, and even for… Continue reading What is the name of a company?

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