IFRS

IASB and FASB propose netting workaround

Gap between US and international rules for netting of derivatives assets and liabilities prove too difficult to bridge

19 Dec 2011

Shipping accounts lack clarity

Third of the biggest shipping companies fail to produce publicly available accounts

16 Dec 2011

Local government IFRS adoption 'a significant challenge'

Local government has coped well will the "significant challenge" of global accounting standards, watchdog concludes

14 Dec 2011

Michel Prada takes IASB governance chieftainship

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

13 Dec 2011

US considers 'modified incorporation' of IFRS

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

07 Dec 2011

US decision on IFRS delayed 'for at least a few months'

The US will miss its 2011 deadline to decide on switching to global accounting standards

06 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

Investors take up senior FD's fair value grievance

Investors back Barclays FD Chris Lucas after he publicly criticises IAS 39

15 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

Convergence timetable quietly put to bed

IFRS convergence this year seems so unlikely that experts have stopped pretending it will happen

07 Nov 2011

EU standard setters say ‘no thanks’ to IFRS for SMEs

European standard setters disinclined to take on IFRS for SMEs

07 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

Hoogervorst: Brazil embodies ideal IFRS adoption

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

28 Oct 2011

ACCA: IFRS gaining popularity

Investors and CFOs increasingly favour IFRS, according to a new report by ACCA

12 Oct 2011

Hoogervorst challenges IFRS convergence fears

IASB chairman Hans Hoogervorst told US accountants why convergence is best

06 Oct 2011

Page 6 of 15

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How software as a service can meet the strategic needs of a growing business

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Mehjoo: No such thing as a general retainer?

The long-running legal dispute between midlands firm Harben Barker and client Hossein Mehjoo emphasises the importance of clear terms, write Andrew Howell and Alexa Segal

The Practitioner: If you don’t ask you don’t know

Can the practitioner face their fears and asked the fee question?

Miller's Tale: Women perfectly placed for accountancy's evolution

Women are making their way into the world of finance with more pace than ever before - but how far up the ladder they can climb? And how are they perceived? Accountant, and Accountancy Age columnist, Cara Miller debates this hot topic

linkedin-screenshot-1-web

Social networking: How does the Top 50 stack up?

Firms are failing to realise the business benefits of social media sites such as utilising LinkedIn

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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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.