IFRS

Hans Hoogervorst IASB chairman

FASB must step up to retain standard-setting influence

FASB offered seat on global forum of setters, but warned of waning influence over international accounting rules

05 Dec 2012

reporting-disclores

Divisions over shape of new UK GAAP

FRC framework for reduced disclosures welcomed, but opinion split over shape of new UK GAAP

30 Nov 2012

Hans Hoogervorst IASB chairman

IASB proposes limited changes to IFRS 9 classification and measurement requirements

New category of financial assets could increase volatility for some financial institutions

29 Nov 2012

New standards leave UK business with plenty to ponder

Advisors urge good planning and a considered approach to the introduction of new UK accounting standards

23 Nov 2012

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

15 Nov 2012

IFRS adoption will eventually happen, US investors tell ACCA

It will take four and a half years for most US companies to be ready for IFRS, investors tell ACCA

14 Nov 2012

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

05 Nov 2012

New loan loss rules expected early next year

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

05 Nov 2012

IASB plans new advisory body

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

02 Nov 2012

Tweedie contradicts Haldane’s stance on accounting rules

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

02 Nov 2012

Hoogervorst gets tough over IASB framework deadline

IASB chief bemoans dysfunctional processes and decision-making that hinders its ability to deliver projects to deadline

21 Oct 2012

Hoogervorst criticises US approach to impairment accounting

IASB chairman says US plans for loan provisioning could deter banks from lending

19 Sep 2012

ICAEW: Focus on current IFRSs, not convergence

The IASB’s focus should shift away from convergence to quality of current rules, says ICAEW

18 Sep 2012

US won’t adopt IFRS for at least five years, says AICPA chairman

AICPA chairman of the board of directors Gregory Anton tells delegates at EDGE Conference that IFRS adoption is still a long way off

10 Aug 2012

Can IFRS be understood by dummies?

Leavitt Walmsley Associates audit and technical director Steve Collings reckons he knows IFRS so well he could train a dummy – TS was the test case

23 Jul 2012

IASB branded 'not fit for purpose' as it clashes with FASB

IASB at loggerheads with FASB over impairment accounting rules, which one critic labels as faulty and "deeply discredited"

20 Jul 2012

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

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

17 Jul 2012

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

17 Jul 2012

IASB takes swipe at SEC delay over IFRS

IASB trustees chairman Michael Prada unimpressed by SEC dithering over IFRS adoption

16 Jul 2012

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 to IFRS

12 Jul 2012

Page 5 of 15

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Historic definition of what future accounting talent looks like is changing

The Practitioner: Heading off client's 'value' query at the pass

A client's new in-house accountant forces the Practitioner to up their game

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Top 35 Networks 2013: The Survey

Our full survey results of the top 38 accounting networks, associations and alliances

Colin: Evaders are going to struggle to fit in

Colin was tickled when he realised how much harder tax evaders are to find life after the LDF limitations

Colin: Capital punishment

Is IFRS being used as a scapegoat for bad corporate behaviour? muses Colin

Colin: A spoonful of American patriotism helps the tax go down

Colin takes a wry look at Walgreens' move away from US tax inversions

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