U.K. guidelines on the introduction of new regulations require that politicians and civil servants should “think small first” when deciding whether and how to introduce new regulations that affect business. Similar guidelines are currently being adopted across the EU. This paper presents the...

The author, from the London Business School, sums up the arguments contained in a recent research project produced by himself and two colleagues for the ICAEW’s Centre For Business Performance, on how intangibles should appear on the balance sheet and how analysts should assess the...