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IFRS

International Accounting Standards Board

IASB aligns accounting rules with investment funds

Standards setter proposes changes to IFRS that better fit investment funds' reporting models

26 Aug 2011

ifrs-graffiti

Who's riding the IFRS gravy train?

IFRS consultancy work can be lucrative, but who's cashing in the cheques?

22 Aug 2011

sandcastles

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

Condorsement confUSion

Condorsement has befuddled TS – God knows what convergence will look like

29 Jul 2011

ICAEW: 'Big Bang' IFRS adoption best for US

ICAEW insists simultaneous transition is best for major US companies adopting IFRS

28 Jul 2011

IFRS interpretations chair changes hands

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

28 Jul 2011

ICAEW helps US focus on global standards

The ICAEW is focusing on IFRS, chairing a debate of the future of the standards in the US and hosting a webinar for UK local authorities

26 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

IVSC launches new financial instruments standards

International valuation standards enjoy a facelift, with new rules relating to financial instruments and intangible assets

20 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

US public pensions accounting 'understates liabilities'

US public pensions could allow plans to understate liabilities, leading government standard setters to propose revised rules

11 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

Government switch to IFRS 'successfully completed'

Government accounts are now prepared in IFRS following a successful switch, the FRAB has stated

04 Jul 2011

Page 5 of 12

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Profession reaches end of its tether with PAC

After the Public Accounts Committee's latest hearing - in which it heavily criticised Google's tax affairs - many advisers have had enough

#AAYP 2013: Talent is ageless, but youth unemployment is a problem

The principles of developing future leaders apply whether you've just left school or got years of experience under your belt

To quota or not to quota: that is the problem

Women on board quotas may have a bad rep, but it’s the only way to address inherent bias argues Fiona Hotston Moore

calculator

Numbers game: how to value and price accountancy firms

Risk management is a key factor to process of acquiring a firm, explains Jonathan Snade

Success of FRS 102 needs to be replicated on going concern

The consultation process for FRS 102 was arguably the most wide-ranging the FRC has ever conducted. It should apply the same rigour to going concern

Colin: Colin was here

Colin loves to be the centre of attention, as the Sky News Twitter account can testify

Taking Stock: Life in the slow lane

It was less Wacky Races and more Sunday driving as a team from Reeves helped raise £15,000 for charity as part of a race to Monaco

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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.

cchcover

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.