IASB

International Accounting Standards Board

Financial instruments accounting deadline eased

IFRS 9 mandatory date moves to 2015, from 2013

19 Dec 2011

Michel Prada IASB trustee chairman

Michel Prada takes IASB governance chieftainship

Frenchman Michel Prada is the IASB's new trustee chairman, ending a 12-month hunt

13 Dec 2011

Leslie Seidman

US considers 'modified incorporation' of IFRS

US standard setters urge keeping the name US GAAP but merging with IFRS where possible

07 Dec 2011

Global standard setter examines convergence agenda

IASB chairman Hans Hoogervorst tells Melbourne conference convergence should not be the only objective for global standard setters

25 Nov 2011

Standard setters strengthen links with global institute

The IASB has signed a memorandum of understanding with cross-border institute the International Federation of Accountants

23 Nov 2011

Financial reporting conference fears for euro

Financial reporting experts kicked off an E&Y conference with questions about the future of the euro

21 Nov 2011

Uncertainty plagues hunt for IASB governance chief

The IASB has been without a governance chief for one year, and there are many reasons to avoid the job

16 Nov 2011

Revised revenue recognition standard 'simpler'

Re-exposing the revenue recognition accounting standard will give stakeholders a chance to comment on efforts to simplify the rules

14 Nov 2011

Barclays FD weighs in on accounting for debt

IAS 39 is pushing banks to book unrealised gains on debts, according to Barclays group finance director Chris Lucas

14 Nov 2011

EU standard setters: Quality and thoughtfulness essential in IFRS

European standard setters broadly supportive of IFRS, but insist on quality and a measured approach

07 Nov 2011

Standard setter minutiae kicks off conference

IASB and FASB kick off Meet The Experts financial reporting conference with a run-down of manifold challenges

07 Nov 2011

Lease accounting changes 'little known'

The business world is still in the dark over potential changes to lease accounting standards, warns Grant Thornton

31 Oct 2011

Hoogervorst: Brazil embodies ideal IFRS adoption

Chief international standard setter Hans Hoogervorst calls on Latin America to follow Brazilian example

28 Oct 2011

Hoogervorst challenges IFRS convergence fears

IASB chairman Hans Hoogervorst told US accountants why convergence is best

06 Oct 2011

Is the IASB tired of convergence?

IASB vice-chairman Ian Mackintosh seems tired of pushing the convergence agenda

30 Sep 2011

Investors: IFRS unfit for purpose

Investors said IFRS are unfit for purpose, at a corporate governance event last week

21 Sep 2011

ICAS: Financial reporting heavy with excess baggage

Financial statements are weighted by trivial information and could be cut by a third, a new paper argues

14 Sep 2011

Osborne to review standard setters' accountability

Global standard setters might lack accountability and talks are ongoing about how to change this, according to George Osborne

14 Sep 2011

Risk, accounting standards and the pensions puzzle

Companies are de-risking pensions, but are accounting standards behind the trend and should we be worried?

12 Sep 2011

Credibility and funding in focus at IFRS debate

IFRS experts debated the promise of global accounting standards at a roundtable earlier this week

09 Sep 2011

Page 6 of 18

2shotguests

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

This web seminar will explain how finance directors can monitor and understand the various financial costs of staff turnover

The Practitioner: Pruning clients, growing staff numbers

Not so easy come easy go for the Practitioner, as a troublesome client is finally given the heave-ho, but a new staff member is welcomed on board

Are ethics and profits mutually exclusive?

The markets crave trust, and business must be more proactive in its delivery

ABS: Will you be taking on too much?

While alternative business structures (ABSs) might benefit some accountancy firms, others could be in danger of overstepping their capabilities

p13-fraud

Internal auditors must up game over new anti-corruption rules

Government's more onerous anti-corruption plan means internal auditors must up their game

Colin: Audit losses go down badly

Colin imagines KPMG's reaction to losing Diageo audit

Colin: Deloitte redeems Gherkin

Colin speculates on what changes might take place at 30 St Mary Axe under the new Brazilian ownership

Taking Stock: Netsuite Twitter-trolls Sage CEO on first day

Sage and Netsuite chief executives engage in boisterous Twitter exchange

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Briefings

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.