close

Practice

Business

Tax

Technology

Regulation

Resources

Rankings

Advertise With US

    Information

    IAS 39
    IFRS 9 leaves much open to interpretation
    Accounting Standards

    IFRS 9 leaves much open to interpretation

    10y Richard Crump , Writer

    IFRS 9 leaves much open to interpretation

    Judgement will play a key part in implementing new financial instruments standards, finds Richard Crump Read More...

    View article
    Banks take a forward view of losses under new IFRS rule
    Accounting Standards

    Banks take a forward view of losses under new IFRS rule

    10y Richard Crump , Writer

    Banks take a forward view of losses under new IFRS...

    IASB issues finished financial instruments accounting standard, but fails in convergence attempts with FASB Read More...

    View article
    IASB starts ‘long journey’ to overhaul macro hedging
    Accounting Standards

    IASB starts ‘long journey’ to overhaul macro hedging

    10y Richard Crump , Writer

    IASB starts ‘long journey’ to overhaul macro hedgi...

    "Fearsomely complex" approach to macro hedging under IFRS to be simplified by global standard setter Read More...

    View article
    Get the latest analysis and reports delivered to your inbox daily
    IFRS 9 leaves IASB with impaired convergence
    Accounting Standards

    IFRS 9 leaves IASB with impaired convergence

    10y Stephen Bouvier

    IFRS 9 leaves IASB with impaired convergence

    The lack of a single asset impairment model between the IASB and FASB leaves preparers playing piggy in the middle Read More...

    View article
    IASB overhauls hedge accounting
    Accounting Standards

    IASB overhauls hedge accounting

    10y Richard Crump , Writer

    IASB overhauls hedge accounting

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

    View article
    FRC and BIS defend legality of global accounting standards
    Accounting Software

    FRC and BIS defend legality of global accounting standards

    11y Richard Crump , Writer

    FRC and BIS defend legality of global accounting s...

    FRC and BIS rubbish claims that IFRS conflicts with UK company law as "misguided" Read More...

    View article
    MEPs cast doubt on compatibility of IFRS with EU law
    Accounting Standards

    MEPs cast doubt on compatibility of IFRS with EU law

    11y Richard Crump , Writer

    MEPs cast doubt on compatibility of IFRS with EU l...

    A group of five MEPs call for a review of IFRS' compatibility with European company law Read More...

    View article
    IASB issues narrow-scope amendments to IAS 36
    Accounting Standards

    IASB issues narrow-scope amendments to IAS 36

    11y Richard Crump , Writer

    IASB issues narrow-scope amendments to IAS 36

    IASB publishes narrow-scope amendments to IAS 36 to address the disclosure of information about recoverable amount of impaired assets Read More...

    View article
    New loan loss rules expected early next year
    Accounting Standards

    New loan loss rules expected early next year

    12y Richard Crump , Writer

    New loan loss rules expected early next year

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

    View article
    IASB branded 'not fit for purpose' as it clashes with FASB
    Accounting Standards

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

    12y Richard Crump , Writer

    IASB branded 'not fit for purpose' as it clashes w...

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

    View article
    Problems with IAS 39 flare up again
    Accounting Standards

    Problems with IAS 39 flare up again

    12y Richard Crump , Writer

    Problems with IAS 39 flare up again

    Pirc claims that auditors are forcing boards to comply with IFRS rather than the law. Surely auditors would be mad to go against current standards? Re...

    View article
    "Progess" gained on accounting convergence
    Accounting Standards

    "Progess" gained on accounting convergence

    12y Kevin Reed , Writer

    "Progess" gained on accounting convergence

    IASB chief sees progress on IASB/FASB efforts for accounting standard converegence Read More...

    View article
    Investors take up senior FD's fair value grievance
    Accounting Standards

    Investors take up senior FD's fair value grievance

    12y Rose Orlik

    Investors take up senior FD's fair value grievance

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

    View article
    FRC defends accounting rules in lead-up to crisis
    Audit

    FRC defends accounting rules in lead-up to crisis

    14y Mario Christodoulou

    FRC defends accounting rules in lead-up to crisis

    Regulators defend international accounting standards at House of Lords inquiry Read More...

    View article
    Profile: Paul Pacter, international standard setter
    Accounting Standards

    Profile: Paul Pacter, international standard setter

    14y Mario Christodoulou

    Profile: Paul Pacter, international standard sette...

    You may not recognise his name, but Paul Pacter is one of the most influential men in the history of international accounting standards Read More...

    View article
    IASB urged to take its time as hedge talks falter
    Accounting Standards

    IASB urged to take its time as hedge talks falter

    14y Mario Christodoulou

    IASB urged to take its time as hedge talks falter

    Meeting of US and international standard setters fails to agree on way forward over hedge accounting Read More...

    View article
    Banks pan EC over standards adoption delay
    Accounting Standards

    Banks pan EC over standards adoption delay

    14y Mario Christodoulou

    Banks pan EC over standards adoption delay

    Brussels think tank predicts Europe will wait before adopting new fair value standard Read More...

    View article
    IASB proposal combats root cause of financial crisis
    Accounting Standards

    IASB proposal combats root cause of financial crisis

    15y Mario Christodoulou

    IASB proposal combats root cause of financial cris...

    International accounting rule maker said it will think carefully before bringing in new rule Read More...

    View article