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Accounting standards

Leslie Seidman

Revised revenue recognition standard 'simpler'

Re-exposing the revenue recognition accounting standard will give stakeholders a chance to comment on efforts to simplify the rules

14 Nov 2011

barclays-bank-2

Barclays FD weighs in on accounting for debt

IAS 39 is pushing banks to book unrealised gains on debts, according to Barclays group finance director Chris Lucas

14 Nov 2011

European and British flags

EU standard setters say ‘no thanks’ to IFRS for SMEs

European standard setters disinclined to take on IFRS for SMEs

07 Nov 2011

EU standard setters: Quality and thoughtfulness essential in IFRS

European standard setters broadly supportive of IFRS, but insist on quality and a measured approach

07 Nov 2011

Investors: Improve disclosure and comparability

Investors call for higher quality, thoughtful disclosure and more consistent application of IFRS

07 Nov 2011

Standard setter minutiae kicks off conference

IASB and FASB kick off Meet The Experts financial reporting conference with a run-down of manifold challenges

07 Nov 2011

Olympus ditched auditor over accounting disagreement

Internal document shows accounting disagreement was the reason for Olympus replacing KPMG

07 Nov 2011

Governments urged to improve financial management

Global accounting association warns that governments' poor accounting and financial management could mean Greece is only 'the tip of the iceberg'

07 Nov 2011

Sharman's going concern dream team

The Sharman Inquiry has concluded going concern needs several patrons, but will they agree?

04 Nov 2011

Lease accounting changes 'little known'

The business world is still in the dark over potential changes to lease accounting standards, warns Grant Thornton

31 Oct 2011

Hoogervorst: Brazil embodies ideal IFRS adoption

Chief international standard setter Hans Hoogervorst calls on Latin America to follow Brazilian example

28 Oct 2011

Can FRC align reporting's stakeholders?

Can the Financial Reporting Council's 'lab' bring consensus to presenting finances?

17 Oct 2011

ACCA: IFRS gaining popularity

Investors and CFOs increasingly favour IFRS, according to a new report by ACCA

12 Oct 2011

SME cash accounting ‘a good idea’

Business body the IoD has hailed cash accounting as a good option for smaller businesses, saying many probably already use it

07 Oct 2011

Hoogervorst challenges IFRS convergence fears

IASB chairman Hans Hoogervorst told US accountants why convergence is best

06 Oct 2011

US standard setters could forge own path for SMEs

US standard setters might write rules for SMEs that are distinct from both US GAAP and IFRS

05 Oct 2011

Is the IASB tired of convergence?

IASB vice-chairman Ian Mackintosh seems tired of pushing the convergence agenda

30 Sep 2011

Banks expect provisions to rise under new standard

Despite IFRS 9 likely ramp up banks' provisioning, the standard's direction is generally favourable, says E&Y survey

29 Sep 2011

Institutes get behind IFRS big bang

UK institutes are all for rapid IFRS adoption in the US

26 Sep 2011

US standard setters 'move slowly to maximise success'

US standard setters the FASB said slow convergence stretching into 2012 will maximise chance of success

23 Sep 2011

Page 7 of 63

2shotguests

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

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

Profession reaches end of its tether with PAC

After the Public Accounts Committee's latest hearing - in which it heavily criticised Google's tax affairs - many advisers have had enough

#AAYP 2013: Talent is ageless, but youth unemployment is a problem

The principles of developing future leaders apply whether you've just left school or got years of experience under your belt

To quota or not to quota: that is the problem

Women on board quotas may have a bad rep, but it’s the only way to address inherent bias argues Fiona Hotston Moore

CABA's Wendy Saunders and CEO Kath Haines

Feature: Inside the Chartered Accountants' Benevolent Association

After seeing a 70% rise in demand, Calum Fuller visited the Chartered Accountants Benevolent Association to learn more about its efforts to provide support

Success of FRS 102 needs to be replicated on going concern

The consultation process for FRS 102 was arguably the most wide-ranging the FRC has ever conducted. It should apply the same rigour to going concern

Colin: Colin was here

Colin loves to be the centre of attention, as the Sky News Twitter account can testify

Taking Stock: Life in the slow lane

It was less Wacky Races and more Sunday driving as a team from Reeves helped raise £15,000 for charity as part of a race to Monaco

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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.

cchcover

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.