IASB

Roger Marshall

IASB rate-regulation rules unfair to the UK, says FRC

FRC suggests interim standard for rate-regulated entities "disadvantageous" to countries that already use IFRS

11 Oct 2013

European commission

EU tells IASB and Efrag to toughen up governance regimes

Europe calls for IASB funding arrangements to be reliant on the IASB updating its own governance

08 Oct 2013

balance-sheet

FRC and BIS defend legality of global accounting standards

FRC and BIS rubbish claims that IFRS conflicts with UK company law as "misguided"

04 Oct 2013

Analysis: On balance sheet lease accounting looms large

The days of off balance sheet accounting for leases appear likely to end, despite concerns about more reporting complexity

04 Oct 2013

Insurance rules will create accounting mismatches, FRC warns

The FRC warns of flaws in proposed changes to the way insurance contracts are accounted for under IFRS

13 Sep 2013

Companies may rearrange leases to keep off balance-sheet

Lease accounting rules may result in companies changing the way deals are structured, rating agency Fitch warns

07 Aug 2013

MEPs cast doubt on compatibility of IFRS with EU law

A group of five MEPs call for a review of IFRS' compatibility with European company law

29 Jul 2013

IASB makes progress on conceptual framework

Global standard setter puts draft of the conceptual framework revisions out for discussion

19 Jul 2013

IASB chair calls for behavioural change in disclosures

Hans Hoogervorst outlines a series of "simple" measures that will improve disclosures in financial reporting

27 Jun 2013

Bringing international financial reporting up to standard

The international standards used to draw up accounts for judging a company's financial health are not up to the job, writes Syed Kamal

26 Jun 2013

IASB insurance contract rules “a new world” for insurance

New rules on the accounting of insurance contracts represent fundamental change according to profession

21 Jun 2013

IASB issues narrow-scope amendments to IAS 36

IASB publishes narrow-scope amendments to IAS 36 to address the disclosure of information about recoverable amount of impaired assets

30 May 2013

IFRS Foundation cuts provision for HMRC tax inquiry

IFRS Foundation able to cut provision for HMRC tax investigation by £290,000

24 May 2013

Accounting rules could lead to artificial lease structures

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

23 May 2013

IASB and FASB propose dual approach to lease accounting

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

16 May 2013

IASB senior manager rejoins Duff & Phelps

Duff & Phelps welcomes back Hilary Eastman who left the firm seven years ago to work with the IASB and has now returned

09 May 2013

ASAF discusses conceptual framework at inaugural meeting

IASB and members of the ASAF discuss conceptual framework and impairment projects at inaugural meeting

10 Apr 2013

IFRS Foundation expands Middle Eastern influence

IFRS Foundation appoints Abdulrahman Al-Humaid as a trustee with immediate effect

22 Mar 2013

FRC and FASB among 12 members of IASB advisory forum

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

20 Mar 2013

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 separation from US body FASB

08 Mar 2013

Page 3 of 19

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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: 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

Taking Stock: Daddy issues at French Duncan

Taking Stock spares a though for Alasdair Cairns, who has just gained a new boss. His dad.

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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.