Accounting standards

Roger Marshall

New standards leave UK business with plenty to ponder

Advisors urge good planning and a considered approach to the introduction of new UK accounting standards

23 Nov 2012

pliers

Tighten reporting to stop mega-writedowns

More stringent reporting rules would curb valuation 'excesses', says Nick Hood

22 Nov 2012

tokyo-night-view

IFRS Foundation opens regional office in Asia/Oceania

Parent body of the IASB opens first international office outside of London; Mary Tokar appointed to IASB

16 Nov 2012

Membership the crux of new IASB advisory forum

IASB’s collective approach to standard setting welcomed, but membership of new advisory body will prove a thorny issue

15 Nov 2012

IFRS adoption will eventually happen, US investors tell ACCA

It will take four and a half years for most US companies to be ready for IFRS, investors tell ACCA

14 Nov 2012

Hoogervorst predicts “uphill battle” on lease accounting

IASB chairman critical of lobbying against plans to account for lease expenses on the balance sheet

07 Nov 2012

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

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

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

Page 6 of 66

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The Practitioner: Stitch-up means 'bye-bye client'

Breakdown in trust between The Practitioner and a client means it's time to call it quits

New scheme provides 'access all areas' to the profession

Historic definition of what future accounting talent looks like is changing

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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Top 35 Networks 2013: The Survey

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Taking Stock: Blessed are the tax collectors

Is tax avoidance sinful? TS muses

The Practitioner: Stitch-up means 'bye-bye client'

Breakdown in trust between The Practitioner and a client means it's time to call it quits

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Accountants are among the most interesting workers in the bedroom, apparently

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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.