Accounting standards

lone-ranger

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

Michel Prada IASB trustee chairman

IFRS Foundation chair warns EU against amending IFRS

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

17 Oct 2013

WH Smith

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

Auditor general disagrees with MoD accounting

Comptroller and auditor general qualifies accounts for fourth year after disagreements on impairment and lease charges

17 Jul 2013

DB pensions set for change under FRS 102

UK companies should prepare for a new regime for defined benefit schemes under FRS 102, writes Simon Taylor

08 Jul 2013

Colin: It doesn't have to be War and Peace

Brevity should be the soul of company reports, suggests Colin

27 Jun 2013

FRC: Changes to make reports more investor friendly welcomed

A consultation to make financial reports more investor friendly has been welcomed

27 Jun 2013

IASB chair calls for behavioural change in disclosures

Hans Hoogervorst outlines a series of "simple" measures that will improve disclosures in financial reporting

27 Jun 2013

Bringing international financial reporting up to standard

The international standards used to draw up accounts for judging a company's financial health are not up to the job, writes Syed Kamal

26 Jun 2013

IASB insurance contract rules “a new world” for insurance

New rules on the accounting of insurance contracts represent fundamental change according to profession

21 Jun 2013

Investors call for IFRS review as legal opinion finds it ‘substantially flawed’

A leading UK lawyer has suggests that IFRS have “substantial legal flaws”

19 Jun 2013

Page 3 of 66

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The Practitioner: Heading off client's 'value' query at the pass

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The Practitioner: Struggling client holds WIP hand

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Top 35 Networks 2013: The Survey

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Colin: Things that go bump in the night

Colin takes an alternative look at why IPs might be kept awake by zombie nightmares

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Colin speculates on the effect HMRC's latest set of powers could have

The Practitioner: Heading off client's 'value' query at the pass

A client's new in-house accountant forces the Practitioner to up their game

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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.

cchcover

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.