THE FUTURE OF FINANCIAL REPORTING 2024: PRIVATE COMPANIES’ AND SMEs’ REPORTING – FUTURE TRENDS AND CHALLENGES A discussion paper based on the British Accounting and Finance Association (BAFA), Financial Accounting & Reporting Special Interest Group (FARSIG) Virtual Symposium, 12 January 2024. About ACCA We are ACCA (the Association of Chartered Certified Accountants), a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide. Founded in 190 ...

Industry Investment Rating - The report highlights the strong performance of the Malaysian food and insurance sectors, with food brands recording a combined brand value growth of 15% to USD1.6 billion and insurance brands seeing a 73% increase to USD990 million [18][19] - PETRONAS remains the most valuable Malaysian brand for the 14th consecutive year, with a brand value increase of 15% to USD14.6 billion [22][23] - Malaysia Airports recorded the largest brand value growth of 53% to USD101 million, driven by recovery in commercial and retail contributions [30][31] Core Report Insights - The Malaysian food and insurance sectors are experiencing growth despite global economic uncertainties, supported by government initiatives and strategic brand positioning [19] - PETRONAS leads in sustainability perceptions, with the highest Sustainability Perceptions Value of USD1.3 billion and a positive gap value of USD87 million, indicating strong sustainability performance [34][35] - Dutch Lady Milk emerged as the strongest Malaysian brand in 2024, with a Brand Strength Index (BSI) score increase of 8.1 points to 88.2, driven by initiatives like the School Milk Programme [26][27] Sector Analysis Banking - The banking sector remains the second-largest contributor to brand value in Malaysia, accounting for 19% of total brand value, despite a 17% decline in combined brand value to USD9.7 billion [39] - Maybank, CIMB, and Public Bank are the top three banking brands, with Maybank maintaining its AAA brand strength rating despite a 14% decline in brand value to USD3.4 billion [40][41] - RHB Bank increased its green loans target to RM23.8 billion, exceeding its initial goal of RM20 billion by 2026, reflecting the sector's focus on sustainability [43] Telecoms - The telecoms sector saw a 2.2% increase in combined brand value to USD5 billion, with CelcomDigi emerging as the most valuable telecoms brand at USD1.4 billion [45][46] - Maxis recorded a 10% increase in brand value to USD1.3 billion, supported by its 5G-Advanced technology trial and customer engagement campaigns [48] - Unifi, a new entrant, became Malaysia's strongest telecoms brand with a BSI score of 85.2 and a AAA brand strength rating, driven by its customer-centric campaigns [49] Brand Value Rankings - The top 10 most valuable Malaysian brands include PETRONAS (USD14.6 billion), Genting (USD3.5 billion), and Maybank (USD3.4 billion) [52] - Notable newcomers in the rankings include CelcomDigi (USD1.4 billion) and Mr D.I.Y (USD537 million), with Mr D.I.Y achieving a AAA brand strength rating in its first appearance [52][29] - Malaysia Airports and MISC recorded significant brand value growth, with increases of 53% and 49% respectively, driven by strategic partnerships and sustainability initiatives [30][32]

Tyres 25 2024 The annual report on the most valuable and strongest Tyre brands June 2024 Contents About Brand Finance 3 Foreword 4 ...

Investment Rating - The report provides an analysis of the top 125 valuable Turkish brands, indicating a focus on brand valuation and market positioning [15][30]. Core Insights - Turkish Airlines remains the most valuable brand in Turkey with a brand value of $1.985 billion, followed by Arcelik at $1.265 billion and Vestel at $917 million [30][46]. - The total brand value of the top 125 brands is $14.7 billion, which is lower than the previous year's total for 100 brands, indicating a decline over the last four years [30][35]. - The report highlights the emergence of new brands, including Yeni Rakı and TOGG, which entered the list at 20th place despite their short history [29][30]. Summary by Sections Brand Value Ranking - The ranking of the top 125 Turkish brands has increased from 100 brands, reflecting a growing interest in brand valuation within the capital markets [15][30]. - The report notes that Turkish brands are compared in a global context, allowing for insights into their competitive positioning [19][30]. Brand Value Changes - The report indicates that the brand value of Turkish Airlines decreased by 2% from the previous year, while Arcelik's value dropped by 16% [46]. - Notable increases in brand value were observed for İşbank (+17%), Ford Otosan (+50%), and Yapı Kredi (+23%) [46]. Sector Analysis - The banking sector holds the largest share of brand value at $4.401 billion, accounting for 30.1% of the total brand value of the top 125 brands [45]. - The durable consumer goods sector follows with a brand value of $2.195 billion, representing 15% of the total [45]. New Entrants and Trends - The report mentions that 23 new brands have been added to the ranking, indicating a dynamic market environment [30]. - The analysis emphasizes the importance of brand strength in driving customer loyalty and market differentiation [12][13].

2024 Freight Logistics Decarbonization Whitepaper: LEAD the green wave, bring the DEEP impact Executive Summary: logistics nodes should not be limited to en- are the necessary path to achieving green ergy transformation or renovation of a sin- and low-carbon goals. Green Freight Logistics, Intelligence-Crafted Future gle piece of equipment, but requires overall Node decarbonization will be continuously planning, systematic implementation, and iterative and interconnected, moving gradual achievement of goals ...

2024 L O C A L I Z I N G T H E G L O B A L S E M I C O N D U C T O R VA L U E C H A I N Strategizing for growth while building resilience in the rapidly evolving industry C O N T E N T EXECUTIVE SUMMARY 3 1. EMPOWERING ICT: THE CRUCIAL ROLE OF SEMICONDUCTORS 4 2. DECODING TODAY’S SEMICONDUCTOR VALUE CHAIN 6 3. TURBULENCE IN SEMICONDUCTOR INDUSTRY: RECENT EVENTS 10 ...

Investment Rating - The report does not explicitly provide an investment rating for the industry Core Insights - The survey indicates a stable trading landscape in Poland, with strong credit risk management being crucial for businesses [7][15] - 63% of companies anticipate a surge in demand for their products and services in the coming year, particularly in the consumer durables sector [15] - There is a mixed outlook regarding profitability, with only 33% of businesses expecting an increase in profits [15] Summary by Sections B2B Payment Practices Trends - 47% of B2B sales in Poland are transacted on credit, consistent with the previous year [7] - The energy-fuels sector shows the highest inclination towards credit sales at 55%, while consumer durables are at around 40% [7] - Payment terms remain stable, with an average of 50 days from invoicing, and 60% of companies report no significant changes in payment policies [7] - Late payments affect 45% of all B2B sales on credit, with an average collection period of 36 days past due [7] - Bad debts written off as uncollectable stand at 6% of all sales, showing no significant change from last year [7] Looking Ahead - 63% of businesses expect a surge in demand, with optimism particularly in the consumer durables sector [15] - Only 33% anticipate an increase in profitability, with concerns prevalent in the energy-fuel industry [15] - 60% of companies expect no significant change in B2B customer payment behavior, although the energy-fuel sector expresses more negativity [15] - Concerns about geopolitical tensions and market saturation are prevalent, especially in the energy-fuel and construction sectors [15][18]

Investment Rating - The report does not explicitly provide an investment rating for the industry discussed. Core Insights - Protecting children from online harms requires a balance between safety, free speech, user privacy, and parental rights, with a collaborative approach involving government, parents, and online services [1][2] - Current proposals often overburden parents and businesses or infringe on user rights, indicating a need for more effective regulatory frameworks [1][2] - The report emphasizes the importance of updating existing legislation to reflect technological advancements and the unique challenges posed by the digital landscape [5][6] Summary by Sections Key Takeaways - The debate on children's online safety predates the Internet, with many harms being similar to those in the physical world [1] - Existing federal laws protect children from sexual exploitation and privacy violations, while states have enacted specific online service requirements [1][2] Existing Legislation - Federal laws like the Children's Online Privacy Protection Act (COPPA) and various state laws address children's online safety, including age verification and design codes [17][21][22] Recommendations - The report outlines ten recommendations for the federal government, including updating COPPA, creating a national digital ID framework, and increasing funding for child safety initiatives [5][6][7] Protecting Children from Harmful Content - The report discusses the historical context of media regulation and the need for age-appropriate design in online services to protect children from harmful content [53][54][56]

HOW CAN WI-FI TECHNOLOGY ENABLE DIGITAL TRANSFORMATION ACROSS THE INDUSTRIAL IOT? Andrew Zignani, Senior Research Director INTRODUCTION Industrial enterprises are facing a growing number of economic, political, supply CONTENTS chain, regulatory, labor, and technology-related challenges. Recent years have Introduction ....................................1 been marked by various large-scale headwinds, including ongoing trade disputes, periodic lockdowns around the world, and the ongoing conflict in Ukraine. A ...

Investment Rating - The report does not explicitly provide an investment rating for the industry Core Insights - FIFA has implemented temporary regulatory measures in response to the ongoing war in Ukraine, specifically through Annexe 7 to the Regulations on the Status and Transfer of Players (RSTP) [2][4] - The updated Annexe 7 (June 2024 edition) aims to provide legal clarity and support for players, coaches, and clubs affected by the war, extending the regulatory framework until 30 June 2025 [4][14] - The measures are designed to balance the interests of all stakeholders while preventing potential abuses of the regulations [5][9] Summary by Sections Scope of Application - Annexe 7 applies to international employment contracts between players or coaches and clubs affiliated with the Ukrainian Association of Football (UAF) or the Football Union of Russia (FUR) [7][8] - Certain limitations are in place to prevent abuses, such as not applying to contracts of players or coaches registered with UAF or FUR after 21 May 2023 [9][10] Performance of Football Contracts - Players or coaches can unilaterally suspend their contracts until 30 June 2025, provided they inform the club in writing by 1 July 2024 [12][15] - A valid suspension means players or coaches are considered "out of contract" and can sign with new clubs without facing penalties [19][20] Registration Matters - Players previously registered with UAF or FUR can register with a maximum of four clubs during one season and play for three different clubs [21][23] - FIFA may authorize immediate registration if an ITC request is rejected by UAF or FUR [22][23] Protection of Minors - Minors fleeing Ukraine due to the conflict are exempt from the general prohibition on international transfers before the age of 18 [26][27] Training Compensation - Training compensation is payable by new clubs for players registered for the first time as professionals before their 23rd birthday, under certain conditions [28][30] - No training compensation is owed by clubs not affiliated with UAF or FUR for players registered after leaving Ukraine or Russia [33] Further Limitations - Players whose contracts are suspended cannot be transferred against payment or sign new contracts with clubs affiliated to UAF or FUR during the suspension [34][35]