Top 10 lessons learnt on the road to FASB/IASB lease accounting compliance
Accounting Standards

Top 10 lessons learnt on the road to FASB/IASB lease accounting compliance

5y Sponsored | Trimble

Top 10 lessons learnt on the road to FASB/IASB lea...

Trimble Real Estate & Workplace Solutions report on what has been learned so far on the road to FASB/IASB lease accounting compliance Read More...

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How to Manage FASB & IFRS Lease Accounting in a Sea of Changing Standards
Accounting Standards

How to Manage FASB & IFRS Lease Accounting in a Sea of Changing Standar...

5y Craig Gillespie

How to Manage FASB & IFRS Lease Accounting in ...

Craig Gillespie, business area director, Trimble Real Estate & Workplace Solutions, helps you navigate the latest changes Read More...

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New IASB/FASB lease accounting standards: what happens after the dust settles?
Accounting Standards

New IASB/FASB lease accounting standards: what happens after the dust settl...

5y Craig Gillespie

New IASB/FASB lease accounting standards: what hap...

Craig Gillespie, Business Area Director for Real Estate at Trimble details the implications of the new rules Read More...

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FASB publishes US leasing standard
Accounting Standards

FASB publishes US leasing standard

8y Calum Fuller , Reporter

FASB publishes US leasing standard

FASB's and IASB works towards a unified leasing standard, but could not converge Read More...

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IASB calls for one year deferment on IFRS 15 Revenue from Contracts with Customers
Accounting Standards

IASB calls for one year deferment on IFRS 15 Revenue from Contracts with Cu...

9y Chris Warmoll , Writer

IASB calls for one year deferment on IFRS 15 Reven...

The international accounting standards setter says main reason for the proposed deferral is the IASB is planning to issue an exposure draft of targete...

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IFRS Foundation calls for delay to revenue recognition
Accounting Standards

IFRS Foundation calls for delay to revenue recognition

9y Richard Crump , Writer

IFRS Foundation calls for delay to revenue recogni...

IASB will consider delaying new revenue recognition standard following similar move by FASB Read More...

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FASB votes to defer revenue recognition standard
Accounting Standards

FASB votes to defer revenue recognition standard

9y Richard Crump , Writer

FASB votes to defer revenue recognition standard

US standard setters gives companies extra time to implement new revenue recognition accounting rules Read More...

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FASB considers delay to revenue recognition rules
Accounting Standards

FASB considers delay to revenue recognition rules

9y Richard Crump , Writer

FASB considers delay to revenue recognition rules

US standard setter considering whether to delay the date by which companies must shift to new rules around revenue recognition Read More...

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IFRS 9 leaves much open to interpretation
Accounting Standards

IFRS 9 leaves much open to interpretation

10y Richard Crump , Writer

IFRS 9 leaves much open to interpretation

Judgement will play a key part in implementing new financial instruments standards, finds Richard Crump Read More...

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IASB scraps dual lease accounting model
Accounting Standards

IASB scraps dual lease accounting model

10y Richard Crump , Writer

IASB scraps dual lease accounting model

IASB reverts to single model for lease expenses, scrapping the dual approach agreed with US counterpart FASB last year Read More...

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IASB forms working group ahead of IFRS loss model launch
Accounting Standards

IASB forms working group ahead of IFRS loss model launch

10y Naomi Rainey , Writer

IASB forms working group ahead of IFRS loss model ...

Group will focus on requirements for impairment of financial instruments under IFRS 9 Read More...

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Regulators publish new global revenue accounting standard
Accounting Standards

Regulators publish new global revenue accounting standard

10y Richard Crump , Writer

Regulators publish new global revenue accounting s...

Way companies account for revenue overhauled by global and US standard setters, in major step towards creating a converged set of international accoun...

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IFRS 9 leaves IASB with impaired convergence
Accounting Standards

IFRS 9 leaves IASB with impaired convergence

10y Stephen Bouvier

IFRS 9 leaves IASB with impaired convergence

The lack of a single asset impairment model between the IASB and FASB leaves preparers playing piggy in the middle Read More...

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Accounting rules could lead to artificial lease structures
Accounting Standards

Accounting rules could lead to artificial lease structures

11y Richard Crump , Writer

Accounting rules could lead to artificial lease st...

Overhaul of lease accounting rules still complex and could lead to restructuring of lease agreements Read More...

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IASB and FASB propose dual approach to lease accounting
Accounting Standards

IASB and FASB propose dual approach to lease accounting

11y Richard Crump , Writer

IASB and FASB propose dual approach to lease accou...

IASB and FASB put forward a dual approach to accounting for leases on company balance sheets Read More...

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FRC and FASB among 12 members of IASB advisory forum
Accounting Standards

FRC and FASB among 12 members of IASB advisory forum

11y Richard Crump , Writer

FRC and FASB among 12 members of IASB advisory for...

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

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IASB changes overshadowed by break-away from FASB
Corporate Finance

IASB changes overshadowed by break-away from FASB

11y Rachael Singh , Writer

IASB changes overshadowed by break-away from FASB

A further layer of complexity is to be added to accounting regulations to help allay concerns on a future financial crisis - but it highlights separat...

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IASB could water down advisory forum membership criteria
Accounting Standards

IASB could water down advisory forum membership criteria

11y Richard Crump , Writer

IASB could water down advisory forum membership cr...

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

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Banks pessimistic on financial instrument convergence
Accounting Standards

Banks pessimistic on financial instrument convergence

11y Richard Crump , Writer

Banks pessimistic on financial instrument converge...

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

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End era of convergence in months, not years – ICAEW
Accounting Standards

End era of convergence in months, not years – ICAEW

11y Richard Crump , Writer

End era of convergence in months, not years – ICAE...

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

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FASB must step up to retain standard-setting influence
Accounting Standards

FASB must step up to retain standard-setting influence

11y Richard Crump , Writer

FASB must step up to retain standard-setting influ...

FASB offered seat on global forum of setters, but warned of waning influence over international accounting rules Read More...

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FASB to modify fair value election option
Accounting Standards

FASB to modify fair value election option

11y Accountancy Age

FASB to modify fair value election option

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

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Profession split over value of convergence project
Accounting Standards

Profession split over value of convergence project

11y Richard Crump , Writer

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 Read More...

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Hoogervorst criticises US approach to impairment accounting
Accounting Standards

Hoogervorst criticises US approach to impairment accounting

12y Richard Crump , Writer

Hoogervorst criticises US approach to impairment a...

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

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ICAEW: Focus on current IFRSs, not convergence
Accounting Standards

ICAEW: Focus on current IFRSs, not convergence

12y Richard Crump , Writer

ICAEW: Focus on current IFRSs, not convergence

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

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

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

12y Richard Crump , Writer

IASB branded 'not fit for purpose' as it clashes w...

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

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SEC decision over IFRS kicked into the long grass
Accounting Standards

SEC decision over IFRS kicked into the long grass

12y Richard Crump , Writer

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 t...

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