IFRS

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Little chance EC can find an accountant without an IFRS opinion

ICAEW & Mazars' conflicts of interest with IFRS review indicative of relationship between profession and regulators

25 Feb 2014

International Accounting Standards Board

IASB to overhaul processes as further filing issues arise

The IFRS Foundation overhauls governance processes in light of continued shortcomings in its filing record at Companies House

25 Feb 2014

michel-barnier

EC cancels ICAEW and Mazars review into IFRS

Mazars and the ICAEW review into effects of IFRS cancelled, while EC launches investigation into IFRS Foundation's reporting failings

21 Feb 2014

MEPs urge EC to cancel ICAEW and Mazars IFRS contract

MEPs urge EC to cancel ICAEW and Mazars contract to review effects of IFRS; call for investigation into IASB reporting failings

17 Feb 2014

IFRS Foundation admits to late filings on Companies House

IASB oversight body admits failing to file information at Companies House in timely fashion, but denies its filings have been 'chaotic'

12 Feb 2014

Profit or loss necessarily 'rough around the edges'

Broad definition of profit or loss "comes at a price", says IASB chair

05 Feb 2014

IASB issues interim standard on rate-regulated activities

IASB issues an interim standard that allows rate-regulated entities to continue using local policies on adopting IFRS

31 Jan 2014

EC launches review of IFRS in the EU

Mazars and the ICAEW will assess whether the switch to IFRS has delivered the benefits that had been expected by the EU

23 Jan 2014

Autonomy/HP analysis: The accounting argument

How can accounting standards form a part of the battle between Autonomy and HP? Stephen Bouvier explains

16 Jan 2014

FRC urges IASB to reintroduce concept of prudence

FRC urges IASB to reintroduce concepts of prudence, stewardship and reliability into conceptual framework

14 Jan 2014

HP says accounting a 'ridiculous' excuse for Autonomy writedown

HP hits back at former Autonomy directors' claim that an accounting misunderstanding is the real reason HP had to make multi-billion dollar writedown on acquisition

08 Jan 2014

Why the numbers add up for direct cash flow statements

Detractors must recognise that disclosure will bring benefits, not just for investors and analysts, but for businesses too

17 Dec 2013

EU banks' financial statements lack comparability

Review of the accounts of 39 major European banks finds variance in the quality of disclosures

22 Nov 2013

IASB publishes narrow-scope amendments to IAS 19

IASB makes narrow scope amendments apply to contributions from employees or third parties to defined benefit plans

22 Nov 2013

IASB overhauls hedge accounting

IASB adopts principles-based approach to hedge accounting which better reflects companies' risk management strategies

20 Nov 2013

FRC proposes amendments to hedge accounting

FRC consults on changes to hedge accounting rules

18 Nov 2013

IFRS Foundation swaps BDO for GT as auditors

IFRS Foundation recruits Grant Thornton as auditor after it asks BDO to step down following 11 years in the role

06 Nov 2013

FRC: Company reporting not up to scratch in smaller businesses

FRC investigation into company reporting finds evidence of straightforward non-compliance in smaller companies

17 Oct 2013

Battle over 'prudence' isolates the IASB

The view of the many isn't necessarily right, but the IASB appears to be alone in defending its stance on prudence

17 Oct 2013

IFRS Foundation chair warns EU against amending IFRS

Changing IFRS for European purposes could lead to incompatible standards, warns Michael Prada

17 Oct 2013

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