IASB

ernst-2

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

05 Nov 2012

International Accounting Standards Board

New loan loss rules expected early next year

IASB to publish rules on the way banks provision for loan losses in the new year

05 Nov 2012

Hans Hoogervorst IASB chairman

IASB plans new advisory body

IASB plans to create a new 12-member advisory group of national standards setters and regional bodies.

02 Nov 2012

Tweedie contradicts Haldane’s stance on accounting rules

ICAS chairman Sir David Tweedie dismisses view that accounting rules prevent banks adequately provisioning for future loan losses

02 Nov 2012

Hoogervorst gets tough over IASB framework deadline

IASB chief bemoans dysfunctional processes and decision-making that hinders its ability to deliver projects to deadline

21 Oct 2012

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

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

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

IFRS Foundation back in the black after £2m loss in 2010

International standard setter announces surplus for 2011 compared to a £2m loss in 2010

13 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

IASB proposes 11 amendments to IFRS

Amendments include changes to the IFRS 13 fair value measurement

04 May 2012

IASB and FASB offer clarification around expected loss attributes

The boards also clarified the so called ‘three bucket' approach, designed to help banks make responsible provisions

23 Apr 2012

IASB meets European accounting standard setters

IASB chairman Hans Hoogervorst meets European Financial Reporting Advisory Group to discuss progress on key accounting standards including insurance contracts, leases and revenue recognition

14 Mar 2012

IASB aims to tackle company ‘disclosure overload’

Profession must address use of boilerplate explanations in company disclosures

08 Mar 2012

Page 4 of 18

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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

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Bank raiding powers could put HMRC at top of insolvency pecking order

Will HMRC’s new bank raiding powers see insolvency practitioners pursuing it for funds taken illegally in the event of bankruptcy?

Miller's Tale: Quality time(sheets)

Love them or loathe them, timesheets are a part of day-to-day life for most practices. Cara Miller asks whether they're actually outdated, and a hindrance

The Practitioner: In death comes clarity

The untimely death of a client makes The Practitioner think about the role of an accountant

iht-key

Probate: How to manage death and taxes

Mick Jones takes a sideways, but informative, view on the issues accountants face in offering probate services

Colin: There's nothing like a well-thought-out plan

Colin wonders whether some SMEs are keeping it too simple

Taking Stock: When tax is stranger than fiction

Sometimes you just can't make it up, TS finds

Scrapping IR35 all very well – but what else?

IR35 has proven ineffective, but 'what are the alternatives?' asks Calum Fuller

Share Price Centre

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PI Insurance

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HM Revenue & Customs

Head Of Financial Control

HM Revenue & Customs, Telford, Full Time, Permanent/p>

 

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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.