Ian Mackintosh

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

Pensions icon

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

Are three buckets enough for asset impairment?

IASB's three bucket model has been proposed for asset impairment but how would the theory work in practice?

19 Aug 2011

Two-year delay for IFRS 9

The effective date of IFRS 9 Financial Instruments has been pushed back two years to allow the standard to be completed and endorsed

05 Aug 2011

Can IFRS 9 prevent Greek tragedy?

IFRS 9 supporters claim the standard will ease Greek debt pain, but the markets might have the final say

04 Aug 2011

Banks favour IFRS 9

Banks welcome impairment accounting proposals in global standard IFRS 9, saying it is better than the old IAS 39

02 Aug 2011

IFRS interpretations chair changes hands

The IFRS Interpretation's Committee has a new chairman, director of international activities Wayne Upton

28 Jul 2011

IASB requests guidance on future work

International standards setters ask for direction on the focus of their work post convergence

26 Jul 2011

Global standard setters re-expose leasing draft

Standard setters invite more comment on common leasing standard as board decisions have moved on

22 Jul 2011

Barnier nixes Greek rescue via IFRS 9

Barnier dismisses calls for early adoption of IFRS 9 by those who say it will ease the Greek sovereign debt crisis

14 Jul 2011

IASB optimism buoys annual report

The IASB's annual report shows optimism and hopes for better days once the rush to US convergence is over

13 Jul 2011

Setters bring financial instruments standard in line

The Accounting Standards Board has amended FRS 29 in line with changes made to IFRS 7 in October last year

07 Jul 2011

Risk vs. Riches - can accounting standards change pension plans?

A new accounting standard could encourage less risky pension investing, though experts are not convinced

06 Jul 2011

IASB chief: New standard would mitigate Greek risk

IASB chairman says new standard would lessen the pain of exposure to Greek liabilities

06 Jul 2011

Outgoing IASB chairman defends global standards

David Tweedie highlights achievements and defends accounting standards' role during the banking crisis

01 Jul 2011

Incoming IASB chief talks post-convergence agenda

New chairman Hans Hoogervorst underlines remaining tasks after completion of global standards

01 Jul 2011

New standard slaps £325m costs on finance sector

Finance companies will be hit by higher costs and lower profits as a result of the new accounting standards IAS19, a new survey found

21 Jun 2011

Insurers fear volatility of IFRS 'black hole'

Insurers have branded phase II of IFRS as creating unnecessary volatility

21 Jun 2011

Page 6 of 18


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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


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

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HM Revenue & Customs

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