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Professor Main

Welcome

Welcome to the AccountingEducation.com community.

Our online community became 14 years old on 1 April. No, not an April fool, we really have been doing it this long and our newswire - Double Entries - was going for some years before this and is now in its 20th volume.

If you are new to the site - please feel free to use the contents of the site as you need. To make full use of this site you should register as a user as some content is only available to you once you have signed up. Click on the register option above - it only takes 2 minutes and there is no charge to join. Why not sign up for our free bi-weekly newswire at the same time?

We welcome participation and suggestions - contact us at info@accountingeducation.com with any ideas for development you may have.

 


Latest News

IFRS TAXONOMY 2014 UPDATED FOR IFRS 15
18 November 2014

The IFRS Foundation has published Interim Release 2 to the IFRS Taxonomy 2014. This release updates the IFRS Taxonomy for IFRS 15 Revenue from Contracts with Customers, which was published by the IASB on 28 May 2014, and Common Practice (transport and pharmaceuticals).


FASB new logo FASB NOVEMBER 12, 2014 BOARD MEETING
18 November 2014

The FASB Board met on November 12, 2014, and arrived at tentative decisions in the areas of financial instruments and principal vs. agent analysis in consolidations. All tentative decisions may be changed at future Board meetings.


Center for Audit Quality CAQ AND AAA AUDITING SECTION SEEK PROPOSALS FOR ACCESS TO AUDIT STAFF
17 November 2014

The Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA) have announced a request for proposals (RFP) for a joint program designed to facilitate accounting and auditing academics’ ability to obtain access to audit firm personnel to participate in their research projects. The CAQ and the AAA Auditing Section established the program in 2012 to generate research on issues that are relevant to audit practice, while providing doctoral students and those professors seeking tenure with access to audit firm personnel to complete the research study protocols.


ANTI-FRAUD COLLABORATION REPORT OFFERS HELP ON BUILDING A FRAUD-RESISTANT ORGANIZATION
17 November 2014

Financial reporting fraud can prove costly for investors and other capital market stakeholders. A new report from the Anti-Fraud Collaboration takes a fresh look at best practices for fraud deterrence and detection, highlighting the critical importance of collaboration on this issue between and among the key players in the financial reporting supply chain.


AICPA FOUNDATION AWARDS MINORITY DOCTORAL FELLOWSHIPS
17 November 2014

To help increase the number of CPAs from diverse backgrounds teaching at the college and university level, the American Institute of CPAs has awarded twenty-two scholars the Minority Doctoral Fellowship. The Fellowship, funded by the AICPA Foundation, provides $12,000 each to full-time minority accounting scholars who have demonstrated the potential to become accounting educators.?


A THIRD OF ASX COMPANIES IN SERIOUS FINANCIAL STRIFE SAYS CPA AUSTRALIA REPORT
16 November 2014

Nearly one third of all ASX listed companies, including more than half of the bottom 500, were facing serious financial uncertainty in 2013, a new report from CPA Australia has found.


FRC TO CONSULT ON NEW UK AND IRISH INTERIM REPORTING REQUIREMENTS
16 November 2014

The Financial Reporting Council (FRC) has issued an Exposure Draft, FRED 56 ‘Draft FRS 104 Interim Financial Reporting’, which would revise the FRC’s existing guidance on interim financial reports for consistency with new UK and Irish GAAP (FRS 102).


FRC RELEASE JULY - NOVEMBER 2014 ELECTRONIC NEWSLETTER DETAILING RECENT ACTIVITY
16 November 2014

In her editorial summarising the details of this latest issue Anna Colban reports: Developments in financial reporting have continued over the summer and into the autumn with activity ramping up in connection with the implementation of the EU Accounting Directive, where we have launched our consultation on new accounting standards for small entities. We have also launched our Clear and Concise initiative including a report by the Financial Reporting Lab. See further details in our full news item.


FRC FINANCIAL REPORTING LAB PUBLISHES REMINDERS FOR THE 2014 REPORTING SEASON
16 November 2014

With the 2014 reporting cycle fast approaching the FRC’s Financial Reporting Lab has published its “Lab reminders for the 2014 reporting season”. The reminder summarises the Lab’s published reports and highlights areas where relatively simple changes could improve corporate reporting, enhancing the usefulness of reports for investors.


XRB ISSUES REQUEST FOR RESEARCH PROPOSAL IN USER-NEEDS
16 November 2014

New Zealand's External Reporting Board (XRB) has issued a Request for Research Proposal (RFP) for a research project Researching Information Needs of Users of New Zealand Capital Market Entity Financial Reports.


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Course of the Week

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Book of the Week

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Kasaoka cover The Effect of Defined Benefit Liability on Firms’ Valuations in Japan
by Eriko Kasaoka, Kwansei Gakuin University
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Latest Job

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Part-time note taker
21 August 2014
IFRS Monitor, UK
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Latest event

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XRB New Zealand XRB SEMINAR WITH WARREN MCGREGOR
14 March 2013 ( 4.30 - 6.00 pm )
Seminar with Warren McGregor The XRB, in conjunction with the Centre for Governance, Accounting and Taxation Research at Victoria University of Wellington, is pleased to host a seminar by Professor Warren McGregor. The seminar topic is "My time at the IASB and challenges for the future - a conversation with Warren McGregor"....
Event added 24/02/13
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Latest Link

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IASB logo IFRS Research Centre
03 May 2014
The IFRS Research Centre is an initiative of the IASB that is designed to support the establishment of a dedicated research capability that will draw upon a combination of internal and external intellectual resources, including the engagement of the academic community.
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