Accounting standards

balance-sheet

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

shipping-containers

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

Don't panic! is the message despite avoidance scheme ruling

What at face value appears to be a significant ruling on accountants' duties may not be the watershed it appears, say advisers

07 Jun 2013

IASB issues narrow-scope amendments to IAS 36

IASB publishes narrow-scope amendments to IAS 36 to address the disclosure of information about recoverable amount of impaired assets

30 May 2013

Interview: New IFAC chief executive Fayez Choudhury

Choudhury talks about ramping up the global accountancy representative's offering - while trying to make sure the profession isn't misunderstood

28 May 2013

Accounting rules could lead to artificial lease structures

Overhaul of lease accounting rules still complex and could lead to restructuring of lease agreements

23 May 2013

Summer Training Series: FRS 100-102 explained; IFRS; Audit

The Summer Training Series will consist of three half-day training courses in London, providing delegates with an update on financial reporting standards, international financial reporting standards and audit exempt companies

20 May 2013

IASB and FASB propose dual approach to lease accounting

IASB and FASB put forward a dual approach to accounting for leases on company balance sheets

16 May 2013

Shell balance sheet takes £12.3bn hit due to IAS19

Shell reports $19.2bn pension scheme hit to its balance sheet after implementing revised IAS19 standard

02 May 2013

EU agrees country-by-country reporting for extractive industries

European companies required to disclose full information on payments of more than €100,000 (£85,000) to governments in resource rich countries

11 Apr 2013

Page 4 of 67

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

The Practitioner: 'Tis the season to tidy up

The Practitioner lets loose with 'Deskgate', after losing the plot over yet another untidy area...

AS2014: Osborne's reforms sensible - IoD

Sensible reforms preface more radical tax policies in next parliament, writes Institute of Directors' head of taxation Stephen Herring

#AS2014: ACCA still concerned over public coffers, despite spending plans

Government's spending plans give false impression of state of the UK's finances, writes ACCA's Chas Roy-Chowdhury

bad-links-coverl

Intermediary rules: What your clients need to know

Alastair Kendrick walks through the new landscape for workers engaged through intermediaries, and finds that clients might not have up-to-scratch systems and processes

Taking Stock: Massaging the figures

TS was pleased to note some interesting methods to alleviate Christmas stress

Colin: Using Google to make money out of the net

Colin thinks Osborne's latest tax wheeze means he is not such a bad egg after all

Taking Stock: Daddy issues at French Duncan

Taking Stock spares a though for Alasdair Cairns, who has just gained a new boss. His dad.

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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.