IASB

Ian Mackintosh

IASB pledges to maintain ‘strong’ bilateral relationship with FASB

IASB vice-chairman Ian Mackintosh heralds achievements of convergence project at AICPA conference

10 Dec 2014

IASB HQ 30 Cannon Street

IASB seeks to widen global investor engagement in IFRS

IASB seeks greater participation from international buy-side investor community

02 Dec 2014

IASB HQ 30 Cannon Street

Mackintosh predicts period of calm for financial reporting

Ian Mackintosh, IASB vice-chairman, said that "after a decade of almost continuous change in financial reporting, we could have some relative calm"

10 Nov 2014

IASB confirms line-up of IFRS 9 implementation group

The 12-strong panel includes members of the Big Four, along with representatives from Barclays, Bank of China and Deutsche Bank

27 Aug 2014

IFRS ‘disconnected’ from true and fair, investors claim

Group of institutional investors claim IFRS disconnected from the requirements for true and fair accounts

14 Aug 2014

IFRS 9 leaves much open to interpretation

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

11 Aug 2014

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

11 Aug 2014

Banks take a forward view of losses under new IFRS rule

IASB issues finished financial instruments accounting standard, but fails in convergence attempts with FASB

25 Jul 2014

FRC reveals ‘struggle’ in IASB discussions

Working with international standards body "like pushing water uphill", Haddrill admits

24 Jul 2014

IFRS chair opens door for 'prudence' reintroduction

IFRS Foundation chair suggests prudence should be reinserted into conceptual framework

16 Jul 2014

Interview: Michel Prada defends IFRS Foundation governance

Michel Prada tells Accountancy Age that criticism of IFRS Foundation governance structure is 'unfair'

16 Jul 2014

Conceptual differences hamper lease accounting project

Attempts by IASB and FASB to hammer out new lease accounting standard hampered by 'conceptual difference of opinion', finds Naomi Rainey

15 Jul 2014

Draghi tells EU to 'progress swiftly' in adopting IFRS 9

European Central Bank president Mario Draghi tells policymakers in Europe to ‘progress swiftly in the adoption of IFRS 9'

10 Jul 2014

IASB forms working group ahead of IFRS loss model launch

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

24 Jun 2014

FRC: True and fair overrides accounting standards

FRC reconfirms that a true and fair view remains fundamental requirement of financial reporting

06 Jun 2014

ACCA calls for IFRS 3 to be reconsidered

Accounting standard for the acquisition of businesses combinations needs reconsidering, says global accountancy body

06 Jun 2014

Regulators publish new global revenue accounting standard

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

29 May 2014

IASB agrees standard-setting charter of co-operation

Principles of co-operation between the IASB, national standard-setters and other accounting standard-setting bodies published

12 May 2014

IASB launches dedicated research facility

IFRS Research Centre launched to create more evidence-based reporting standard setting

23 Apr 2014

IASB starts ‘long journey’ to overhaul macro hedging

"Fearsomely complex" approach to macro hedging under IFRS to be simplified by global standard setter

17 Apr 2014

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The Practitioner: 'Tis the season to tidy up

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David vs Goliath? Small practitioners pick apart KPMG's SME move

Storm erupts after Big Four firm announces it will take on high-street accountants and the mid-tier accountancy firms that focus predominantly on SME market

Colin: Ben Affleck's costume drama

Colin wonders how much Ben Affleck's turn in The Accountant will differ from his previous roles

Taking Stock: Shooting begins on Affleck thriller The Accountant

Affleck is the star in Warner Brothers flick about and a mild-mannered accountant who becomes a high-class assassin by night

Colin: Captain Obvious joins the Lib Dems

Colin wonders what other bleeding obvious policies the Lib Dems will announce in the run-up to the election

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iXBRL: Taking stock. Looking forward

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