Accounting standards

Roger Marshall

FRC to simplify small company accounting

FRC consulting on proposals to amend the Financial Reporting Standard for Smaller Entities

10 Dec 2013

BT has introduced its first 21CN service for global organisations

BT criticised over its accounting for network costs

Network rivals hit out at BT over its allocation of costs

27 Nov 2013

iasb-30-cannon-street

IASB publishes narrow-scope amendments to IAS 19

IASB makes narrow scope amendments apply to contributions from employees or third parties to defined benefit plans

22 Nov 2013

IASB overhauls hedge accounting

IASB adopts principles-based approach to hedge accounting which better reflects companies' risk management strategies

20 Nov 2013

ICAEW questions FRC commitment to international auditing standards

ICAEW suggests FRC policy on auditing standards could damage its global standing

19 Nov 2013

FRC proposes amendments to hedge accounting

FRC consults on changes to hedge accounting rules

18 Nov 2013

Pensions accounting in need of an overhaul, say readers

Pensions accounting is in need of substantial change according to Accountancy Age readers

04 Nov 2013

Colin: Don't play fast and loose with accounts

Colin wonders whether the FIA's accounts would pass their MOT

23 Oct 2013

Battle over 'prudence' isolates the IASB

The view of the many isn't necessarily right, but the IASB appears to be alone in defending its stance on prudence

17 Oct 2013

IFRS Foundation chair warns EU against amending IFRS

Changing IFRS for European purposes could lead to incompatible standards, warns Michael Prada

17 Oct 2013

Firms expected to review pensions accounting following WHSmith ruling

FRC investigation into WHSmith accounts could see advisers and clients review pension liabilities on financial statements

11 Oct 2013

IASB rate-regulation rules unfair to the UK, says FRC

FRC suggests interim standard for rate-regulated entities "disadvantageous" to countries that already use IFRS

11 Oct 2013

Izza urges end to arguments over legality of IFRS

Time to focus on resolving the many outstanding issues in financial reporting, says ICAEW chief executive

10 Oct 2013

EU tells IASB and Efrag to toughen up governance regimes

Europe calls for IASB funding arrangements to be reliant on the IASB updating its own governance

08 Oct 2013

Analysis: On balance sheet lease accounting looms large

The days of off balance sheet accounting for leases appear likely to end, despite concerns about more reporting complexity

04 Oct 2013

Insurance rules will create accounting mismatches, FRC warns

The FRC warns of flaws in proposed changes to the way insurance contracts are accounted for under IFRS

13 Sep 2013

Companies may rearrange leases to keep off balance-sheet

Lease accounting rules may result in companies changing the way deals are structured, rating agency Fitch warns

07 Aug 2013

IFRS “legally flawed”, say readers

Readers vote overwhelmingly in agreement with legal opinion suggesting IFRS is not compatible with company law

07 Aug 2013

IFRS for consolidated accounts could raise issues for shipping

IFRS 10 could raise questions over a shipping company's subsidiary status

31 Jul 2013

MEPs cast doubt on compatibility of IFRS with EU law

A group of five MEPs call for a review of IFRS' compatibility with European company law

29 Jul 2013

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This web seminar will explain how finance directors can monitor and understand the various financial costs of staff turnover

Leader: Baker Tilly's naming nerves

Baker Tilly's impending name change opens up a range of possiblities, writes Calum Fuller

The Practitioner: R&D tax credit boon awaits clients

The Practitioner is gobsmacked at the opportunities for tax savings that R&D credits will bring for clients

Macro View: Soaring US dollar could unleash nasty global tremors

If upward pressures on the dollar escalate, its strength could become malignant and the blessing could become a curse

social-networking

Auto-enrolment: Know the workforce - assessing workers

Who 'works' for a business? A simple question, but one that requires careful consideration as far as meeting auto-enrolment requirements are concerned, writes Stephen Rowntree

Taking Stock: Haslers' marathon man avoids comfort break

Better out than in for long-distance runner

Taking Stock: Rickard very Keen on its psuedonym

Rickard Keen's move to limited status sees some unusual detail at Companies House...

Colin: EY-ers cheer on partner profits

Colin wonders how EY partners reacted to their profit figures

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Briefings

budget-management

Why budgeting fails: One management system is not enough

If budgeting is to have any value at all, it needs a radical overhaul. In today's dynamic marketplace, budgeting can no longer serve as a company's only management system; it must integrate with and support dedicated strategy management systems, process improvement systems, and the like. In this paper, Professor Peter Horvath and Dr Ralf Sauter present what's wrong with the current approach to budgeting and how to fix it.

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iXBRL: Taking stock. Looking forward

In this white paper CCH provide checklists to help accountants and finance professionals both in practice and in business examine these issues and make plans. Also includes a case study of a large commercial organisation working through the first year of mandatory iXBRL filing.