Separate rules for banks a "mistake", Lawson told
Accounting Standards

Separate rules for banks a "mistake", Lawson told

14y Richard Crump , Writer

Separate rules for banks a "mistake", Lawson told

Big Four tell Lord Lawson imposing a different accounting regime for banks would be a mistake Read More...

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IASB to amend asset impairment rules
Accounting Standards

IASB to amend asset impairment rules

14y Richard Crump , Writer

IASB to amend asset impairment rules

IASB publishes exposure draft of proposed modifications to the disclosures for the measurement of the recoverable amount of impaired assets Read More...

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Using Big Four improves disclosure quality
Accounting Standards

Using Big Four improves disclosure quality

14y Richard Crump , Writer

Using Big Four improves disclosure quality

Companies using Big Four auditor provide better quality IFRS disclosures, Cass Business School study finds Read More...

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Banks’ accounts should be vetted by State auditor, MPs told
Accounting Standards

Banks’ accounts should be vetted by State auditor, MPs told

14y Richard Crump , Writer

Banks’ accounts should be vetted by State auditor,...

Parliamentary committee told state auditor should audit banks’ accounts and IASB rules on bank reporting should be overridden Read More...

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IASB could water down advisory forum membership criteria
Accounting Standards

IASB could water down advisory forum membership criteria

14y Richard Crump , Writer

IASB could water down advisory forum membership cr...

Hans Hoogervorst suggests advisory forum commitment requirement could be changed to get FASB on board Read More...

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Banks pessimistic on financial instrument convergence
Accounting Standards

Banks pessimistic on financial instrument convergence

14y Richard Crump , Writer

Banks pessimistic on financial instrument converge...

Majority of banks surveyed by Deloitte expect financial instrument accounting convergence to end in failure Read More...

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End era of convergence in months, not years – ICAEW
Accounting Standards

End era of convergence in months, not years – ICAEW

14y Richard Crump , Writer

End era of convergence in months, not years – ICAE...

The institute suggests that all listed companies around the world should have the option of applying IFRS Read More...

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NAO again refuses to sign off MoD accounts
Accounting Standards

NAO again refuses to sign off MoD accounts

14y Kevin Reed , Writer

NAO again refuses to sign off MoD accounts

Amyas Morse wants more information on how the department verifies its valuation for inventory Read More...

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FASB must step up to retain standard-setting influence
Accounting Standards

FASB must step up to retain standard-setting influence

14y Richard Crump , Writer

FASB must step up to retain standard-setting influ...

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

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Divisions over shape of new UK GAAP
Accounting Standards

Divisions over shape of new UK GAAP

14y Richard Crump , Writer

Divisions over shape of new UK GAAP

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

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IASB proposes limited changes to IFRS 9 classification and measurement requirements
Accounting Standards

IASB proposes limited changes to IFRS 9 classification and measurement requ...

14y Richard Crump , Writer

IASB proposes limited changes to IFRS 9 classifica...

New category of financial assets could increase volatility for some financial institutions Read More...

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New standards leave UK business with plenty to ponder
Accounting Standards

New standards leave UK business with plenty to ponder

14y Kevin Reed , Writer

New standards leave UK business with plenty to pon...

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

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Membership the crux of new IASB advisory forum
Accounting Standards

Membership the crux of new IASB advisory forum

14y Richard Crump , Writer

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 Read More...

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IFRS adoption will eventually happen, US investors tell ACCA
Accounting Standards

IFRS adoption will eventually happen, US investors tell ACCA

14y Richard Crump , Writer

IFRS adoption will eventually happen, US investors...

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

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Profession split over value of convergence project
Accounting Standards

Profession split over value of convergence project

14y Richard Crump , Writer

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 Read More...

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New loan loss rules expected early next year
Accounting Standards

New loan loss rules expected early next year

14y 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...

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IASB plans new advisory body
Accounting Standards

IASB plans new advisory body

14y Richard Crump , Writer

IASB plans new advisory body

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

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Tweedie contradicts Haldane’s stance on accounting rules
Accounting Standards

Tweedie contradicts Haldane’s stance on accounting rules

14y Richard Crump , Writer

Tweedie contradicts Haldane’s stance on accounting...

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

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Hoogervorst gets tough over IASB framework deadline
Accounting Standards

Hoogervorst gets tough over IASB framework deadline

14y Richard Crump , Writer

Hoogervorst gets tough over IASB framework deadlin...

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

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Hoogervorst criticises US approach to impairment accounting
Accounting Standards

Hoogervorst criticises US approach to impairment accounting

14y Richard Crump , Writer

Hoogervorst criticises US approach to impairment a...

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

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ICAEW: Focus on current IFRSs, not convergence
Accounting Standards

ICAEW: Focus on current IFRSs, not convergence

14y Richard Crump , Writer

ICAEW: Focus on current IFRSs, not convergence

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

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

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

14y Richard Crump , Writer

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

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

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Can IFRS be understood by dummies?
Accounting Standards

Can IFRS be understood by dummies?

14y Taking Stock

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 Re...

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

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

14y 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...

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

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

14y Richard Crump , Writer

IFRS's quality not tarnished by US delay, says ICA...

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

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Reporting convergence: Frayed but not unravelling
Accounting Standards

Reporting convergence: Frayed but not unravelling

14y Richard Crump , Writer

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 Read More...

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IASB takes swipe at SEC delay over IFRS
Accounting Standards

IASB takes swipe at SEC delay over IFRS

14y Richard Crump , Writer

IASB takes swipe at SEC delay over IFRS

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

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