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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IASB proposes limited changes to IFRS 9 classification and measurement requirements
Accounting Standards

IASB proposes limited changes to IFRS 9 classification and measurement requ...

11y Richard Crump , Writer

IASB proposes limited changes to IFRS 9 classifica...

New category of financial assets could increase volatility for some financial institutions Read More...

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IFRS Foundation opens regional office in Asia/Oceania
Accounting Standards

IFRS Foundation opens regional office in Asia/Oceania

11y Richard Crump , Writer

IFRS Foundation opens regional office in Asia/Ocea...

Parent body of the IASB opens first international office outside of London; Mary Tokar appointed to IASB Read More...

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Standard setters vie for seat at IASB's top table
Regulatory Bodies

Standard setters vie for seat at IASB's top table

11y Richard Crump , Writer

Standard setters vie for seat at IASB's top table

With limited space, national standard setters could be left scrapping for a seat on the new IASB’s advisory forum. The fight to influence proceedings ...

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Membership the crux of new IASB advisory forum
Accounting Standards

Membership the crux of new IASB advisory forum

11y Richard Crump , Writer

Membership the crux of new IASB advisory forum

IASB’s collective approach to standard setting welcomed, but membership of new advisory body will prove a thorny issue Read More...

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IASB hosts public forum to discuss disclosure overload
Corporate Governance

IASB hosts public forum to discuss disclosure overload

11y Richard Crump , Writer

IASB hosts public forum to discuss disclosure over...

Public disclosure forum will be held in London next January to improve the quality of financial reporting disclosures Read More...

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Hoogervorst predicts “uphill battle” on lease accounting
Accounting Standards

Hoogervorst predicts “uphill battle” on lease accounting

11y Richard Crump , Writer

Hoogervorst predicts “uphill battle” on lease acco...

IASB chairman critical of lobbying against plans to account for lease expenses on the balance sheet Read More...

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IASB overseer set aside £460,000 for HMRC tax probe
Corporate Tax

IASB overseer set aside £460,000 for HMRC tax probe

11y Richard Crump , Writer

IASB overseer set aside £460,000 for HMRC tax prob...

IFRS Foundation makes £460,000 provision for HMRC probe over compliance with employment tax obligations 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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New loan loss rules expected early next year
Accounting Standards

New loan loss rules expected early next year

11y Richard Crump , Writer

New loan loss rules expected early next year

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

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IASB plans new advisory body
Accounting Standards

IASB plans new advisory body

11y Richard Crump , Writer

IASB plans new advisory body

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

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Tweedie contradicts Haldane’s stance on accounting rules
Accounting Standards

Tweedie contradicts Haldane’s stance on accounting rules

11y Richard Crump , Writer

Tweedie contradicts Haldane’s stance on accounting...

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

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Hoogervorst gets tough over IASB framework deadline
Accounting Standards

Hoogervorst gets tough over IASB framework deadline

11y Richard Crump , Writer

Hoogervorst gets tough over IASB framework deadlin...

IASB chief bemoans dysfunctional processes and decision-making that hinders its ability to deliver projects to deadline 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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IFRS's quality not tarnished by US delay, says ICAEW
Accounting Standards

IFRS's quality not tarnished by US delay, says ICAEW

12y Richard Crump , Writer

IFRS's quality not tarnished by US delay, says ICA...

ICAEW backs IASB's global convergence project despite lack of a US decision on adoption of IFRS Read More...

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Reporting convergence: Frayed but not unravelling
Accounting Standards

Reporting convergence: Frayed but not unravelling

12y Richard Crump , Writer

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 Read More...

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IASB takes swipe at SEC delay over IFRS
Accounting Standards

IASB takes swipe at SEC delay over IFRS

12y Richard Crump , Writer

IASB takes swipe at SEC delay over IFRS

IASB trustees chairman Michael Prada unimpressed by SEC dithering over IFRS adoption 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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I may have been 'a bit naïve', admits Hoogervorst
Accounting Standards

I may have been 'a bit naïve', admits Hoogervorst

12y Richard Crump , Writer

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 Read More...

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IASB and FASB settle differences over lease accounting
Accounting Standards

IASB and FASB settle differences over lease accounting

12y Richard Crump , Writer

IASB and FASB settle differences over lease accoun...

Standard setters agree to a two model approach to accounting for lease expenses on the balance sheet Read More...

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

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

12y Rachael Singh , Writer

IFRS Foundation back in the black after £2m loss i...

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

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Expected-loss model "well on the way", says IASB
Accounting Standards

Expected-loss model "well on the way", says IASB

12y Richard Crump , Writer

Expected-loss model "well on the way", says IASB

Hans Hoogervorst said criticisms of incurred-loss model only partially justified Read More...

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