Accounting standards

nick land

Auditors handed greater reporting role by FRC

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

28 Sep 2012

Vince Cable

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

Hans Hoogervorst IASB chairman

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

IASB takes swipe at SEC delay over IFRS

IASB trustees chairman Michael Prada unimpressed by SEC dithering over IFRS adoption

16 Jul 2012

SEC decision over IFRS kicked into the long grass

US SEC still not set on a timetable to converge with global reporting standards. Its report will not contain recommendation on whether to move fully to IFRS

12 Jul 2012

FSA cites tax and accounting in Barclays concern

Lord Adair Turner wrote to Barclays chairman Marcus Agius about general concerns over the bank's approach to regulation, citing tax and accounting examples

10 Jul 2012

IAASB proposed mandatory auditor commentary

Global assurance board consults on proposals to improve how and what auditors report on in financial statements

26 Jun 2012

I may have been 'a bit naïve', admits Hoogervorst

Chairman of the IASB says it has been a steep learning curve since taking the job

21 Jun 2012

IASB and FASB settle differences over lease accounting

Standard setters agree to a two model approach to accounting for lease expenses on the balance sheet

14 Jun 2012

BoE’s Haldane calls for separate rules for banks

Current international reporting standards are falling short for banks

06 Jun 2012

Expected-loss model "well on the way", says IASB

Hans Hoogervorst said criticisms of incurred-loss model only partially justified

06 Jun 2012

Page 7 of 67

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How software as a service can meet the strategic needs of a growing business

Organisations are now looking for a software service that is cost effective, flexible, streamlined and able to meet the needs of the business both today and in the future

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: 2014 in cartoons

Colin and friends take you through their year - using the medium of pithy cartoons

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

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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.