I I 2015 政 治 抗 議 和 掠 奪, I I DAVID TWEEDIE I I I I CEO/CFO I I I I
Chris Quick chris.quick@accaglobal.com +44 (0)20 7059 5966 Lesley Bolton Colette Steckel Dean Gurden, Peter Kernan, Jenny Mill, Eva Peaty, Vivienne Riddoch Jackie Dollar Robert Mills Anthony Kay Sue Almond ACCA sue.almond@accaglobal.com Chris Quick Corbis ACCA Martin Turner FCCA Anthony Harbinson FCCA Alexandra Chin FCCA Helen Brand OBE ACCA ACCA Connect Tel +44 (0)141 582 2000 members@accaglobal.com students@accaglobal.com info@accaglobal.com Chiew Chun Wee ACCA chunwee.chiew@accaglobal.com Dr Afra Sajjad ACCA afra.sajjad@pk.accaglobal.com ACCA ACCA ( ) ACCA 180 170,000 436,000 ACCA 91 8,500 ACCA Certified Accountants Educational Trust ACCA ISSN 2042 4566 2015 1 29 Lincoln s Inn Fields London WC2A 3EE United Kingdom +44 (0)20 7059 5000 www.accaglobal.com 2014 6 02
Ng Boon Yew FCCA Adrian Berendt FCCA LCH Clearnet Robert Stenhouse FCCA Lorraine Holleway FCCA CFO 6 CFO John Veihmeyer David Tweedie Jim O Neill 21 Andrea Coulson Strathclyde Richard Moat FCCA Eircom Faris Dean ACCA Lyons Davidson Stephen Emasu FCCA FCCA Tom Duffy FCCA Affecton Chris Quick ACCA www.accaglobal.com/ri Sara Harvey FCCA Hines Harvey Woods ACCA 11 www.accaglobal.com/globalforums 03
PG01 PG02 PG03 PG04 PG05 PG06 PG07 PG08 PG09 PG10 PG11 PG12 PG13 PG14 PG15 PG16 PG17 PG18 PG19 PG20 PG21 PG22 PG23 PG24 PG25 PG26 PG27 PG28 PG29 PG30 PG31 PG32 PG33 PG34 PG35 PG36 PG37 PG38 PG39 PG40 PG41 PG42 PG43 PG44 PG45 PG46 PG47 PG48 PG49 PG50 PG06 PG10 PG16 John Veihmeyer PG18 PG20 PG22 PG29 CFO CEO PG30 PG33 CFO PG36 (IIA) Richard F Chambers PG39 PG40 PG42 David Tweedie PG44 PG46 PG49 PG50 PG52 PG24 CFO PG35 PG26 CEO CFO CEO CFO CEO CEO PG29 04
PG51 PG52 PG53 PG54 PG55 PG56 PG57 PG58 PG59 PG60 PG61 PG62 PG63 PG64 PG65 PG66 PG67 PG68 PG69 PG70 PG71 PG72 PG73 PG74 PG75 PG76 PG77 PG78 PG79 PG80 PG81 PG82 PG83 PG84 PG85 PG86 PG87 PG88 PG89 PG90 PG91 PG92 PG93 PG94 PG95 PG96 PG97 PG98 PG99 ACCA PG100 PG63 MOOCS PG80 PG65 PG82 PG67 ACCA PG55 PG58 PG60 PG71 PG72 Jacob Soll PG75 PG78 Jim O Neill GDP PG84 PG86 PG88 PG90 PG94 PG96 PG98 ACCA PG42
ACCA Jason Piper Jason Piper ACCA 20 (ICC) 06
Ilse Aigner 2013 2 07
08
(Electronic Industry Citizenship Coalition, EICC) (Global e-sustainability Initiative, GeSI) 1991 (Pillage: a new threat to global supply chain) www.accaglobal. com/ab100 09
(Bohdan Khmelnytsky) 10
11
MH17 (Capital Economics) Mark Williams Williams Williams Fiscal Monitor 2013 (GDP) 8.6% 2012 10% Brown Brothers Harriman Marc Chandler 12
Nataliya Vovchuk ACCA ACCA ACCA ACCA ACCA Andrey Tsymbal FCCA (KPMG) 2014 2 Alexei Kredisov (EY) Oles Shevchenko FCCA (Deloitte), (Peterson Institute) Anders Aslund, G20 Aslund (BNP Paribas) 90, Williams,, William Jackson, David Rees 13
1 2 3 4 5 6 Rees Brown Brothers Harriman Win Thin Eurasia Group Joao Augusto de Castro Neves 2012 (Chevron) 2,400 14
Ravi Mahendra FCCA AIG AIG 62 63,000 130 AIG Mahendra Mahendra AIG Mahendra Liz Fisher 33% * 18% * 12% 6% 6% 5% 5% 5% 3% 3% 2% 2% Risk Advisory * * Terrorism Tracker, a comprehensive global database of terrorist attacks and plots www.terrorismtracker.com (BP) 490 110 Castro Castro 2012 Repsol YPF Christopher Fitzgerald 15
John Veihmeyer Veihmeyer ( 155 ) Veihmeyer John Veihmeyer John Veihmeyer 2014 2 1977 37 2010 2005 2010 1987 32 Veihmeyer Accounting Today Directorship Veihmeyer Beth (Family for Literacy) 200 8 Veihmeyer 16
Veihmeyer Veihmeyer Veihmeyer Veihmeyer 2017 Amnesty International Veihmeyer Veihmeyer 400 34% Veihmeyer Veihmeyer Veihmeyer Veihmeyer Veihmeyer Christopher Fitzgerald 17
Shaun Crawford FCCA G20 Solvency II 2016 1 1 Shaun Crawford Solvency II Crawford Crawford Crawford Crawford Crawford Shaun Crawford FCCA 5,000 NatWest Bank 30 2013 (Financial Stability Board ) 9 (G-SIIs) Crawford Crawford Crawford Crawford 18
Crawford Crawford Crawford DNA Andrew Sawers 19
ACCA 1990 32 64 Ponemon Institute 2013 Jonathan Hill Pace University Charles Gilgen FBI ; Bernadette Gleason Robert Zandoli AIG Vincent Tophoff IFAC 122 80 1150 ACCA IT David Szuchman 20
ACCA ACCA Darren Hayes Skimming the surface: how skimmer fraud has become a global epidemic www.accaglobal.com/ab98 Szuchman 2013 15 10 500 Western Express Douglas Latta 44 Szuchman IT FBI Charles Gilgen AIG Robert Zandoli Robert Keating Vincent Tophoff IT FBI Gilgen Zandoli Zandoli Tophoff IT IT Gleason Zandoli Booz Allen Zandoli Gilgen ACCA IT Christopher Alkan 21
ACCA Jamie Lyon CFO ACCA Transformation challenges in finance CEO (Unisys) Chris Gunning FCCA ACCA (GlaxoSmithKline) Patrick Hicks CFO CEO CEO Gunning CEO Hicks CEO John Lewis Simon Newton Peter Moller 22
Hicks John Ashworth Julie Spillane FCCA CFO CFO Hicks ACCA (Transformation challenges in finance) www.accaglobal.com/smart 23
Paula Kensington FCCA Regus www.accaglobal.com/ab112 FCCA www.accaglobal.com/ab113 24
Andrew Pollins FCCA 2010 PPP 5 www.accaglobal.com/ab114 Doug Alexander www.accaglobal.com/ab115 25
Jason Karaian CEO CFO Karaian Quartz Economist Intelligence Unit CFO Barron s The Treasurer CFO CFO SCA Group Lawrence Litowitz CFO CEO Korn/Ferry Institute 2010 500 CFO CEO CFO CEO CFO CEO CFO CFO CEO CFO CEO CEO CFO CEO CFO CEO CFO CEO CEO CFO CFO CEO Peter Harris CFO 2011 70 CEO CFO CFO CEO CFO CEO CFO CEO ADAS Michael Clarke CEO CFO CEO CFO 26
Jason Karaian The Chief Financial Officer What CFOs do, the influence they have and why it matters Profile Books CFO CEO Joe Kaeser 2013 7 33 CFO 6 CEO Peter Löscher Kaeser CFO CEO CEO CFO Novo Nordisk Jesper Brandgaard 2000 11 CFO CEO Lars Rebien Sørensen 18 Brandgaard CFO Brandgaard CEO Lars Brandgaard Sørensen CFO CEO 13 7 Jackie Hunt Prudential CEO Standard Life Aviva 27
CEO CFO CEO CFO Jim Buckle Wiggle CFO DVD Love Film 2011 Love Film Jim Buckle CFO CEO CFO CFO CFO CFO CFO CFO CFO CEO CFO CEO CFO CEO CEO 1963 William Cary CFO CEO CEO CFO CEO 2500 CFO CEO CEO CFO 80% CEO CFO 65% 2013 Journal of Financial Economics CFO CEO CFO CEO CFO CEO CEO CFO CEO CEO CFO CEO 28
CFO CEO Kee Kim Eng FCCA COURTS ASIA CFO CEO CEO www.accaglobal.com/ab116 Belinda Lau FCCA CFO Belinda Lau CFO CEO CEO Steve Dahllof www.accaglobal.com/ab117 29
ACCA Teuta Bakalli FCCA CEO ACCA (IMA) 750 CFO 1,200 ACCA IMA 30
* * * Teuta Bakalli 2013 Extol Solutions Pepper Europe Vanguard Willis ACCA/IMA CFO 21 KPI CFO CFO 31
Sunil Golecha 10 Financial insight challenges and opportunities ACCA www.accaglobal.com/ab101 32
Jean Stephens RSM International) www.accaglobal.com/ab118 Aneal Maharaj FCCA ANSA McAL 6,000 13 60 www.accaglobal.com/ab119 33
Rohit Bhardwaj FCCA Chemtrade Rohit Bhardwaj 10 www.accaglobal.com/ab120 Kamal Rajani FCCA www.accaglobal.com/ab120 34
ACCA Chas Roy-Chowdhury FCCA ACCA ACCA ACCA G20 OECD ACCA Global policy on taxation of companies: principles and practices ACCA ACCA ACCA ACCA ACCA ACCA www.accaglobal.com/ab110 35
IIA Richard F Chambers 48% 36
37
Richard F Chambers 2009 Accounting Today 2014 80% 50% 2010 License to Lead: Seven personal attributes that maximise the impact of the most successful chief audit executives Korn/ Ferry International WorldCom Cynthia Cooper 38 Cynthia Cooper * * * * 38
ACCA Sue Almond ACCA ACCA Grant Thornton 20 10 10 14 10 FTSE 350 8 3 10 15 20 39
ACCA John Davies ACCA Michael Mainelli FCCA ACCA the Chartered Institutefor Securities & Investment and Long Finance Michael Mainelli Adrian Berendt FCCA ACCA Michael Mainelli FCCA Z/YEN ACCA BET% B :500 E :600 T :800 98% 40
ACCA Adrian Berendt ACCA * * * * Confidence accounting: a proposal www.accaglobal.com/ab96 41
IASB David Tweedie Tweedie IVSC Lehman Brothers FSF FSF Tweedie IASB IVSC IVSC 1981 1994 IVSC 2007 20 50 IVSC 57 78 IVSC 2008 Tweedie Michel Prada IVSC 2012-13 Prada Tweedie IASB Tweedie IVSC IASB IVSC IASB International Accounting Standards Committee IVSC IVSs Tweedie Tweedie IVSC Tweedie 3% Tweedie 1972 1990 2001 IASB IFRS 120 Judge Business School 42
IVSC IFAC IFAC, Tweedie IASB 10 IVSC IASB IFRS Tweedie 2014 1 IVSC IASB IFRS Tweedie IASB Lesley Bolton 43
FAF CEO Teresa Polley FAF 1972 FAF FASB GASB Teresa Polley FAF Polley Arthur Andersen 2002 Polley 1987 FASB 27 FAF FASB Polley 90 Polley FAF FAF FASB 2008 FAF Polley FAF Polley FASB FASB IASB IASB IFRS 100 2017 Polley Polley 2008 FASB IASB Polley Polley FASB GASB 44
50 8.5 1.6 GASB 2012 GASB Polley GASB Polley Pew Research Center 61 2170 FAF FASB GASB Polley Polley FASB FASB FAF Polley Polley IASB FAF Polley Christopher Alkan 45
JSE JSE ESG 2002 2010 JSE comply-or-explain ESG JSE ACCA Rachel Jackson 46
ACCA Sustainability reporting: stock exchanges and listed companies in sub-saharan Africa 2013 10 JSE NSE Sustainable Stock Exchanges Initiative ESG NSE ESG GSE 2013 6 GSE ACCA CFO ZSE 2013 11 ZSE ESG GRI JSE ZSE CEO Rodney Ndamba ACCA ACCA GRI ZSE GRI Ndamba ESG SEM SEM GRI SEM IIX SEM IIX CEO Paul Muthaura COO John Robson Kamanga Ndamba Tom Kimaru 47
Sarah Perrin Stock exchanges in sub-saharan Africa: capturing intent towards ESG requirements www.accaglobal.com/ab108 Jamil Ampomah ACCA ACCA ACCA 10 ACCA 2013 4.7% 2011-2015 7 ACCA 48
Mindy Lubber 2014 6 LGSE SSE 6,000 SSE Investor Listing Standards Proposal: Recommendations for Stock Exchange Requirements on Corporate Sustainability Reporting Mindy Lubber Ceres Ceres Investor Network on Climate Risk 1 2 10 / / 3 GRI Ceres WFE WFE 2014 49
ACCA GCC ACCA Pearl Initiative 2014 3 2013 12 IIRC ACCA Pearl Initiative IIRC The Prince s Accounting for Sustainability ACCA ACCA Martin Turner Saif bin Abed Al Muhairi Project Jessica Fries Fries IIRC 95% KPIs 95% 93% 93% Pearl Initiative Imelda Dunlop Fries Abraaj Fred Sicre Andrew Robinson GrowthGate Capital Haythem Macki RAK Ceramics Abdulla Mahmood ACCA Lorraine Holleway FCCA Robinson 2012 100 20 20 Sicre Pearl Initiative 50
Fred Sicre, Abraaj Jessica Fries, Andrew Robinson, Haythem Macki, Abdulla Mahmood, Lorraine Holleway Mahmood Macki ACCA 2006 ACCA 2014 3 Pearl Initiative 96 AAA ACCA Helen Brand ACCA 2020 ACCA ACCA ACCA Robison Mahmood Macki CEO Julion Ruwette 2012 20% 2014 Fries www.accaglobal.com/ab Mark Atkinson, 51
ACCA 2014 IIRC Ian Jameson 2009 King III Global Competitiveness Report ESG 2010 Henley Jill Atkins Witwatersrand Warren Maroun ACCA South African institutional investors perceptions of integrated reporting ESG 20 ESG King Reports 28 ESG 2011 The Code for Responsible Investing in South Africa, CRISA 52
Mervyn King 21 80% 70 Atkins 450 53
Colin Melvin Hermes CEO Atkins IIRC Mervyn King Atkins Peta Tomlinson South African institutional investors perceptions of integrated reporting www.accaglobal.com/ab109 54
ACCARachel Jackson 55
财会前沿 可持续发展 自然资本 人 们越来越多地意识到了企业和社 为了确保公约得到最广泛的支持 并对其 会对全球自然资源的依赖 比如 他倡议 尤其是国际综合报告理事会的综合报 对化石燃料 森林和海洋资源的 告 框 架 Integrated Reporting Framework 该 生态系统的依赖 随着这种意识 框架内包括自然资本 形成补充 这种合作方 的觉醒 人们也感觉到越来越需要管理和保护 式至关重要 这些倡议需要协调统一 避免为 全球自然资本 因为这些资本一旦消失 便永 企业带来一种混乱的报告状况 导致企业随后 不复归 不再予以理睬 各国政府也在不断地探究如何评估和保 倡议协调统一的需要似乎已得到了 NCC 和 护 各 自 的 自 然 资 本 在 财 富 核 算 及 生 态 系 自然资本宣言 NCD 的认可 NCD 是一项受 统 服 务 价 值 评 估 Wealth Accounting and the ACCA 支持的财务领域倡议 旨在把对自然资本 Valuation of Ecosystem Services 项目等全球 杰 克 逊 是 ACCA 可 持 的考量纳入贷款 股本 固定收入和保险产品 联盟的支持下 博茨瓦纳 哥斯达黎加以及菲 续发展项目主管 她 以及核算 披露和报告框架中 律宾等国已采取措施 对本国的水 森林和矿 也 是 ACCA 可 持 续 发 产资源等自然资本进行核算 展全球论坛的专家成 整合 核算 披露并报告自然资本 NCD 与四 员 是 ACCA 在 多 个 个工作组携手合作 避免重复工作 并确保工 外部委员会和工作组 作方法的一致性 NCD 也在寻求投资者的参与 的代表 鼓励他们针对自然资本的影响和管理提出更多 认识和管理 企业所面临的挑战是认识并管理 或减少 自身对自然资本的影响和依赖 这就要求企业 NCD 已建立了四个工作组 重点在于认识 的问题 制定基于自然资本衡量 评估和报告为支撑的 另一个值得注意的国际进展是拟对气候 战略 当前这一领域的进展中 自然资本联盟 披露标准委员会的气候变化报告框架进行扩 NCC 已开展工作 起草一份协调统一的自然 展 将水和森林涵盖在内 框架范围的扩展反 资本评估框架 以便更好地进行自然资本衡量 映了投资者及其他参与方对企业的自然资本使 管理 报告和披露 这一框架名为 自然资本公 用和管理情况 以及温室气体排放的关注度的 约 Natural Capital Protocol 旨在为未来标 提升 准的制定提供基础 这份草案公约分为两部分 第一部分是针 ACCA 的角色 对 企 业 首 席 高 管 尤 其 是 首 席 财 务 官 的 高 层 ACCA 正在努力促进国际间关于自然资本 指南 阐明了管理 核算和评估自然资本的好 会计核算和报告发展的讨论 例如 我们正在 处 以及如何在企业中应用自然资本评估 第 与毕马威会计师事务所以及生物多样性保护组 二部分是一份针对企业 政策 咨询和调研行 织野生动植物保护国际 FFI 合作 提高人们 业从业者的更为详细的文件 其中包括自然资 对会计行业在自然资本核算中的作用的认识 本评估中的重要性概念 技术和工具等主题 我们在第二份系列联合简报 企业和投资者 除了该公约 还有两份针对特定行业的支持性 Business and 自然资本披露的提供者和用户 指 南 正 在 制 定 中 一 个 是 用 于 食 品 和 饮 料 制 investors: providers and users of natural capital 造的农产品行业 另外一个是服装行业 这份 disclosure 中阐明了关于企业对自然资本的影 公约将进行试点测验 以便在 2015 年 12 月 响和依赖的报告的基本原理 其中包括当前的 最终定稿 企业报告实例 比如雀巢集团 棕榈油 可口 可乐公司 糖 和联合利华 大豆 重要举措 公约的制定是自然资本核算和报告演变过 56 未来的压力 程中的一个重要举措 这份国际性公约受到了 即使企业现在不采取措施研究自然资本核 多个行业的利益相关者的支持 他们虽然有着 算技术 但受投资者施加的压力 监管和消费 不同的行业背景 但都为着同一个目标而努力 者需求的影响 他们以后也必然会这么做 然 即更好地管理和保护自然资本 而 一些企业已经为自身设定了富有挑战性的 第九期
Bonsucro Bonsucro Bunge Bonsucro Bacardi 2022 100% 2013 Bacardi 2017 40% 2014 Business and investors: providers and users of natural capital disclosure www.accaglobal.com/ab97 Zoe Balmforth Pieter van der Gaag Stephanie Hime 57
Lord Redesdale EMA 2016 C Hinkley Point C 2020 2016/15 2016/17 2% 2% 80% EMA 2016/17 2020 10000 Barts Barts Health NHS Trust 2012 Energy Managers Association Low Energy Company Carbon Management Association the Anaerobic Digestion and Biogas Association 2000 2008 1991 2008 58
2% 3% 10% 20% 2012 30% 30% 30% Sally Percy EMA www.theema.org.uk 59
Roger Burritt Katherine Christ World Economic Forum 20 2013 Global 60
80% ACCA CFO CFO Risks 2013 2030 40% Water Initiative 70% 90% 2030 65% Pacific Institute VOX Global 60% 70% Campbell Soup VOX Global AT&T MillerCoors Cummins Hershey Union Pacific Railroad United Nations Global Compact CEO Water Mandate CFO Carbon Disclosure Project * * * * * * * 61
Campbell Soup 2020 Campbell Soup 2013 2008 20.7% 2.6% 2008 48 Campbell Soup Campbell Soup World Business Council for Sustainable Development * CFO * * water footprints * ACCA CFO Water for business: initiatives guiding sustainable water management in the private sector Beverage Industry Environmental Roundtable Water Footprint Working Group Water: the next carbon? www.accaglobal.com/ab93 Disclosures on water www.accaglobal.com/ab94? Is natural capital a material issue? KPMG www.accaglobal.com/ab95 Water for business: initiatives guiding sustainable water management in the private sector http://tinyurl.com/ wbcsd-report Roger Burritt Macquarie University Katherine Christ University of South Australia 62
MOOCs MOOC Massive open online courses, MOOCs MOOCs 900 400 George Mason University Alex Tabarrok Alex Tabarrok Georgia Tech Open UniversityFutureLearn 20 ACCA FutureLearn MOOC University of Exeter ACCA Clare Minchington FutureLearn ACCA MOOC 90% MOOCs Princeton University William Bowen 63
MOOCs 37% 57% Cato Institute Neal McCluskey College Board 2000 72% Institute for Public Policy Research 15% Bowen MOOCs Marginal Revolution University Tabarrok Khan Academy 4000 Salman Khan McCluskey 3 1 Tabarrok Tabarrok Oklahoma State University Vance Fried Western Governors University Grace College Brigham Young University MOOC EdX Tabarrok 2020 Christopher Alkan 64
MOOCs MOOCs National University of Singapore 2013 Coursera Tan Eng Chye MOOCs XuetangX MOOC EdX Seoul National University Kyoto University EdX Coursera Coursera Coursera EdX MOOC Udacity 65
MOOCs Helen Brand ACCA ACCA 1994 ACCA 20 10 5 2,625 MOOC ACCA MOOC MOOC Discovering Business in Society FutureLearn University of Exeter Robin Mason ACCA Discovering Business in Society MOOC ACCA ACCA MOOC MOOCs 2012/2013 MOOC 21.4% MOOCs Naubahar Sharif MOOCs MOOC Sharif MOOCs MOOC Universitas Terbuka Tian Belawati MOOC MOOCs Sumathi Bala http://tinyurl.com/ acca-mooc 66
ACCA Chiew Chun Wee ACCA 20 80 AT&T 2000 90 1.09 ECSI Luciano Pezzotta ACCA 2014 5 IT Accounting and Corporate Regulatory Authority Kenneth Yap YAP CFO ACCA 67
Sanjeev Agrawal Oxford Martin School 2013 20 DBS Group CFO Chng Sok Hui Chng Sok Hui TCL CFO 60 Pezzotta Pezzotta IQ EQ Andrew Olah Hong Kong Computer Society Dr Toa Charm Alibaba.com CEO PayPal CFO CFO CFO CFO CFO Pezzotta TCL CFO 98% 68
CFO CFO CFO CEO CTO CIO CFTO CFTO IT CFTO Sophia Pang IBM SoMoClo Rajah & Tann Steve Tan 69
Steve Tan SoMoClo BYOD USB CFO ACCA Faye Chua ACCA Digital Darwinism: thriving in the face of technology ACCA/IMA Digital Darwinism www. accaglobal.com/ab87 70
Belete Jember Bobe Belete Jember Bobe FCCA Deakin University ACCA 20 ACCA Certified Accountants Students Society ACCA 2005 2007 Reports on the Observance of Standards and Codes ACCA Federal Ministry of Trade and Industry ACCA ISA * 1960 Commercial Code * * * * ISA * IFAC * * * 2014 6 14 71
David Tweedie 42 University of Southern California Jacob Soll Medici 1929 Soll Soll 16 Soll The Reckoning Soll 19 72
15 Soll - Jean-Baptiste Colbert Soll Colbert 1715 Luca Pacioli Leonardo da Vinci 1494 Soll Raymond Auguste Quinsac Monvoisin Le 9 Thermidor Maximilien Robespierre Charles DickensLittle Dorrit Soll Sadleir Merdle Bernard Madoff Soll Josiah Wedgwood Charles Darwin Wedgwood 73
Soll Soll 20 50 Soll S&P 70 18 Soll Soll Soll Robert Bruce The Reckoning: Financial Accountability andthe Making and Breaking of Nations Jacob Soll Allen Lane 74
21 21 2020 Moon Express CEO Bob Richards -3 Airbus 75
Defenceand SpaceBoeing China Great Wall Industry Corporation Rocket and Space Corporation Energia X Google Lunar XPRIZE X X 33 18 X X Nobu Okada Astroscale X Otsuka Pharmaceutical Astroscale 120 2013 12 3 1976 Astroscale Astrobotic 2015 Griffin Lander X 21 Astrobotic X 2015 500 X 30 1967 Outer Space Treaty 100 76
Celestis Mikael Genberg Genberg Astrobotic John Thornton Astrobotic NASA Astroscale Astrobotic NASA Astrobotic X Elon Musk SpaceX X Astrobotic Scaled Composites X Sir Richard Branson Virgin Galactic 700 8000 Robert Bigelow Bigelow AerospaceNASA Bigelow 20 21 20 Virgin Atlantic Space 2014 Foundation 2013 3141.7 2012 4% Spaceship Two 15550 21 Lesley Meall 77
MINTBRIC Jim O Neill Bruegel Goldman Sachs SHINE 2013 2014 BBC 4 MINT: The Next Economic Giants 13 2015 2015 GDP 5% 11 11 11 GDP 1% 11 40 MIST BBC N S 15% 1.73 2013 10% 78
Lamido Sanusi BBC iplayer Tepito Jokowi 2013 10 Margaret Thatcher 2.5 2014 2014 Erdogan MINT: The Next Economic Giants http://tinyurl.com/bbcmint 79
2010 2012 4.3% 2013 1.1% 3%-4% 2013 Enrique Peña Nieto 2013 1.2% 2014 2018 GDP 3.8% ACCA Lucia Real-Martin 2009 2012 RSM Ricardo Lopez Lopez 80
2.34 3,200 200,262 22 2012-30 GDP 5.2% 2013 GDP 8,680 2.4 15,500 GDP 25 6,400 327,000 GDP 5,400 37,000 ACCA Reza Ali 15,500 2,100 CPA 2,100 60% 50 10 81
1.58 47% 82 76 60,000 250 RSM SIAO Ladi Smith Smith IFRS 2010 2012 1 1 IFRS 2014 United Nations Conference on Trade and Development 3 Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises Level 3 2011 ROSC Smith 82
7,860 18 10,000 MENA 27 2013-30 GDP 3.8% 2004-07 2010-11 ACCA Lucia Real-Martin IFRS 2012 Turkish Commercial Code 2018 IFRS 3,000 300,000 Philip Smith 83
NATO American 9 University of Afghanistan AHG Sanzar Kakar 200 2016 300% 2012 Feroz Raqif Afghanistan Holding Group CFO ACCA 12 17 Afghan United Bank CEO Hedayatullah Yahya MBA MBA 2011 Kabul Bank Asian Development Bank GDP 3.5% 2015 4.5% 2001 GDP 2013 GDP 453 1100 2012 2015 160 Abdul Hakim Waziri FCCA 2014 Kakar Abdurrahman Al-Hashimi 2009 ACCA GAAP Mashal Institute of Higher Education Bakhtar University ACCA 280 84
ACCA 2500 ACCA 22.6% Ahmad Reshad Popal 5000 Naqelabad Kolay 2016 Yahya Al-Hashimi Paul Cochrane 85
ACCA Manos Shizas 2013 ACCA IMA 50% Alternative Investment Market Nasdaq 86
Growth Enterprise Market Segmentnomad ACCA ACCA ACCA Moremi Marwa Dar Es Salaam CEO 2013 11 120 720 87
Rosanna Choi ACCA FCCA ACCA ACCA ACCA CWCC 60 75 90 SCF Breedon Review 2012 3 ACCA SCF ACCA SCF ACCA / SCF SCF SCF ACCA SCF 35 50 25 45 20 5 SCF SCF SCF SCF SCF SCF 20% 25% Nacional Financiera 2001 Cadenas Productivas 450 88
International Factors Group 65 4% 850 900 ACCA 2550 2800 600 1200 ACCA A study of the business case for supply chain finance www.accaglobal. com/ab111 Gabriel Low FCCA GEA Westfalia CFO ACCA Matthew Hancock MP 4% Hancock 89
2008 2008 2014 Serco G4S European Court of Auditors 90
91
Caroline Gardner 40% 90% 2013 7 185 James Ralston 2006 100 CAEs CAEs Public Accounts of Canada 2008 Economic Action Plan 630 CAEs CAEs 92
John FS Muwanga FCCA SAIs INTOSAI SAIs Pamela Monroe Ellis FCCA 2008 Lehman Brothers PFM PFM PFM PFM PFM PFM PFM Breaking out: public audit s new role in a post crash world www.accaglobal. com/ab107 David Walker 93
, 1997 2004 10 * 94
* * * * * * * * 95
Pearl Initiative Imelda Dunlop Pearl Initiative 2010 Pearl Initiative United Nations Office for Partnerships 80% GDP 5 10 1 15 55% McKinsey 80% 2013 United Nations Global Compact 2013 Gulf Cooperation Council 100 63% 96
Imelda Dunlop Pearl Initiative World Economic Forum Monitor Pearl Initiative ACCA ACCA 2014 1 2014 3 ACCA Pearl Initiative 50 Crescent Group Badr Jafar Jordan Belfont 400 97
ACCA IMA A risk challenge culture 2008 ACCA 2013-14 ACCA 5% 170,000 ACCA 436,000 384,000 ACCA 12,000 ACCA 95% ACCA 89 ACCA ACCA Helen Brand ACCA ACCA ACCA http://annualreport.accaglobal.com ACCA 2013-14 2014 4 ACCA ACCA 91 www.accaglobal.com/ab123 UK Consultative Council of Accountancy Bodies, CCAB 72% ACCA CCAB ACCA Anthony Harbinson CCAB ACCA INCP Instituto Nacional de Contadores Públicos de Colombia ACCA IFRS ACCA IFRS ACCA INCP www.accaglobal.com/ab122 ACCA CCAB www.accaglobal.com/ab124 ACCA/IMA www.accaglobal.com/ab125 98
ACCA +233 (0)302 731 735 info1@gh.accaglobal.com +251 115 159533 info@et.accaglobal.com +86 (0)10 6535 2400 accabj@accaglobal.com +265 995 377200 info@accaglobal.com +32 (0)2 286 1137 info@accaglobal.com +40 (0)31 780 0012 info@ro.accaglobal.com +44 (0)2920 263 657 wales@accaglobal.com +86 (0)28 8620 2085 accacd@accaglobal.com +94 (0)11 2301920 info@lk.accaglobal.com +88 02 8824672 info@bd.accaglobal.com +971 (0)4 391 5451 info@ae.accaglobal.com +353 (0)1 447 5678 irelandinfo@ie.accaglobal.com +267 318 8756 info@bw.accaglobal.com +44 (0)141 534 4141 info@accaglobal.com +86 (0)20 8755 7932 accagz@accaglobal.com +84 (0)4 3946 1388 info@vn.accaglobal.com +263 (4)744 524 745 880 info@zw.accaglobal.com +84 (0)8 3910 3488 info@vn.accaglobal.com +852 2524 4988 info@accaglobal.com +92 51 111 22 22 75 info@pk.accaglobal.com +27 11 217 2288 infoza@accaglobal.com +256 (0)414 251328 info@ug.accaglobal.com +92 (0)21 111 22 22 75 info@pk.accaglobal.com +38 (044) 498 34 50 info@accaglobal.com +6 (0)3 2027 4756 info@my.accaglobal.com +234 1 461 6269 info@accanigeria.com +92 (0) 42 111 22 22 75 cs.lhr@pk.accaglobal.com +357 (0) 22 391 000 info@cy.accaglobal.com +44 (0)20 7059 5000 info@accaglobal.com +260 (0)1 223810 info@zm.accaglobal.com +853 8294 6708 info@accaglobal.com +7 495 737 5542 info@ru.accaglobal.com +968 2449 3686 info@om.accaglobal.com +254 (0)20 2730728 info@ke.accaglobal.com + 1 212 310 0105 info.usa@accaglobal.com +855 (0)23 991 676 info@kh.accaglobal.com +230 466 0030 acca.mauritius@accaglobal.com +1 868 622 4777 info@wi.accaglobal.com +420 226 223 000 czechrepublicinfo@accaglobal.com +86 (0)21 5153 5200 accash@accaglobal.com +86 (0)755 3395 5710 accagz@accaglobal.com +65 6734 8110 info@sg.accaglobal.com +61 (0)2 8999 9080 info@au.accaglobal.com +1 416 966 2225 info@ca.accaglobal.com +48 (0)12 395 7090 polandinfo@accaglobal.com ACCA 29 Lincoln s Inn Fields, London, WC2A 3EE, UK +44 (0) 20 7059 5000 Stephen Heathcote ACCA stephen.heathcote@accaglobal.com Jamil Ampomah ACCA jamil.ampomah@accaglobal.com Mark Cornell ACCA mark.cornell@accaglobal.com Stuart Dunlop ACCA stuart.dunlop@accaglobal.com May Law ACCA may.law@accaglobal.com Lucia Real-Martin ACCA lucia.realmartin@accaglobal.com Stephen Shields ACCA stephen.shields@accaglobal.com Andrew Steele ACCA andrew.steele@accaglobal.com ipad www.accaglobal.com/futuresjournal 99
29 Lincoln s Inn Fields London WC2A 3EE United Kingdom +44 (0)20 7059 5000 www.accaglobal.com