Accounting standards

Hiding behind laptop

FASB to modify fair value election option

Evolution of accounting rules could mean struggling companies have nowhere to hide, explains Rick Martin

06 Nov 2012

ernst-2

Profession split over value of convergence project

Half of delegates at E&Y conference think convergence project with the US has failed to be beneficial

05 Nov 2012

International Accounting Standards Board

New loan loss rules expected early next year

IASB to publish rules on the way banks provision for loan losses in the new year

05 Nov 2012

IASB plans new advisory body

IASB plans to create a new 12-member advisory group of national standards setters and regional bodies.

02 Nov 2012

Tweedie contradicts Haldane’s stance on accounting rules

ICAS chairman Sir David Tweedie dismisses view that accounting rules prevent banks adequately provisioning for future loan losses

02 Nov 2012

McLaren in codes and standards driving seat

The head of the FRC’s Codes and Standards Committee talks about the watchdog’s new structure and its strategic objectives

24 Oct 2012

Hoogervorst gets tough over IASB framework deadline

IASB chief bemoans dysfunctional processes and decision-making that hinders its ability to deliver projects to deadline

21 Oct 2012

Accounting for box office success can be tricky

What’s the difference between a yuan and a dollar? Nothing, if you’re a box-office analyst

08 Oct 2012

Auditors handed greater reporting role by FRC

Auditors told to provide more information on board statements in annual accounts

28 Sep 2012

Accounting rules must not impede business bank's creation

Think tank urges government to change accounting rules to keep loans needed to create state-backed investment bank off the country’s balance sheet

21 Sep 2012

Hoogervorst criticises US approach to impairment accounting

IASB chairman says US plans for loan provisioning could deter banks from lending

19 Sep 2012

ICAEW: Focus on current IFRSs, not convergence

The IASB’s focus should shift away from convergence to quality of current rules, says ICAEW

18 Sep 2012

Plan Sponsors face grim IAS19 profit and loss pension costs

Stubbornly high deficits couple with changes to IAS19 standards

14 Sep 2012

Regulators to clear up advisors' whistleblowing rules

Standard setter to revise instances where accountants should override confidentiality and disclose a suspected illegal act

23 Aug 2012

Development of engagement partners to be revised

The education board of IFAC consults on changes to professional development for engagement partners

13 Aug 2012

US won’t adopt IFRS for at least five years, says AICPA chairman

AICPA chairman of the board of directors Gregory Anton tells delegates at EDGE Conference that IFRS adoption is still a long way off

10 Aug 2012

Can IFRS be understood by dummies?

Leavitt Walmsley Associates audit and technical director Steve Collings reckons he knows IFRS so well he could train a dummy – TS was the test case

23 Jul 2012

IASB branded 'not fit for purpose' as it clashes with FASB

IASB at loggerheads with FASB over impairment accounting rules, which one critic labels as faulty and "deeply discredited"

20 Jul 2012

IFRS's quality not tarnished by US delay, says ICAEW

ICAEW backs IASB's global convergence project despite lack of a US decision on adoption of IFRS

17 Jul 2012

Reporting convergence: Frayed but not unravelling

The US delay over IFRS adoption is indicative of how global convergence has stalled. But the endgame is in sight for the IASB

17 Jul 2012

Page 6 of 66

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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

The Practitioner: Struggling client holds WIP hand

A client of The Practitioner is in financial difficulties, owing the practice a lot of money...

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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

Colin: Icebreaker celebs could soon be...

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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budget-management

Why budgeting fails: One management system is not enough

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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.