Accounting standards

Audit

MPs want government's accounts to be more meaningful

Public Accounts Committee describes Whole of Government Accounts as "elaborate", and must be made more useful

11 Apr 2013

asaf

ASAF discusses conceptual framework at inaugural meeting

IASB and members of the ASAF discuss conceptual framework and impairment projects at inaugural meeting

10 Apr 2013

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CIMA, IFAC & PwC combine forces to look at business model reporting

Institutes and firms have combined to look at business model reporting and how they can be integrated into financial reports, on behalf of the International Integrated Reporting Council

05 Apr 2013

Complaints pile up over changes to accounting regulations

Institutes flag up a multitude of concerns over the government's proposed changes to micro-entity financial reporting

03 Apr 2013

FRC and FASB among 12 members of IASB advisory forum

US and UK national standard setters among inaugural members of IASB's Accounting Standards Advisory Forum

20 Mar 2013

FRC releases another standard to streamline UK accounting

Financial Reporting Council releases simplified accounting standard which moves the country closer to an IFRS-based framework

14 Mar 2013

HSBC chief accountant critical of quality of risk reporting

Quality of the risk analysis that companies publish is "weak" according to HSBC's group chief accounting officer

14 Feb 2013

EU standard setters wade into IFRS debate

The FRC joins with fellow European national standard setters to influence IASB's work on conceptual framework that underpins IFRS

08 Feb 2013

A bank carve-out would be thin end of reporting wedge

Carving out separate IFRS for banks will not prevent systemic shocks

31 Jan 2013

IASB: Auditors fail to see reports as models of communication

International Accounting Standards Board survey finds much work is needed in regards to financial disclosure in annual reports

28 Jan 2013

Separate rules for banks a "mistake", Lawson told

Big Four tell Lord Lawson imposing a different accounting regime for banks would be a mistake

24 Jan 2013

IASB to amend asset impairment rules

IASB publishes exposure draft of proposed modifications to the disclosures for the measurement of the recoverable amount of impaired assets

21 Jan 2013

Using Big Four improves disclosure quality

Companies using Big Four auditor provide better quality IFRS disclosures, Cass Business School study finds

18 Jan 2013

Banks’ accounts should be vetted by State auditor, MPs told

Parliamentary committee told state auditor should audit banks’ accounts and IASB rules on bank reporting should be overridden

17 Jan 2013

IASB could water down advisory forum membership criteria

Hans Hoogervorst suggests advisory forum commitment requirement could be changed to get FASB on board

11 Jan 2013

Banks pessimistic on financial instrument convergence

Majority of banks surveyed by Deloitte expect financial instrument accounting convergence to end in failure

08 Jan 2013

End era of convergence in months, not years – ICAEW

The institute suggests that all listed companies around the world should have the option of applying IFRS

12 Dec 2012

To disclose or not to disclose may no longer be the question

Changes to how pension liabilities are represented in the balance that could keep FDs awake at night, claims David Davison

12 Dec 2012

NAO again refuses to sign off MoD accounts

Amyas Morse wants more information on how the department verifies its valuation for inventory

07 Dec 2012

AS2012: Advisors must take note as cash accounting looms

Cash accounting may seem 'small-fry' but advisors must consider its impact, warn experts

05 Dec 2012

Page 5 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

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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.