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Professor Main

Welcome

Welcome to the AccountingEducation.com community.

Happy 10th birthday to us! - Our online community became 10 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 15th volume!)

If you are a regular user of our website or newswire we'd love to hear how you use these facilities as we plan a special series of newswires to celebrate our anniversary year outlining how the community has helped people all over the world in these last 10 years. Please take a moment to email us your comments at editor@accoutingeducation.com (would be great to let our various correspondents know their work is not in vain please!)

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 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

NEW ACCA REPORT ARGUES ECONOMIC CONDITIONS PLACE CFOS IN THE SPOTLIGHT
01 July 2009

The economic downturn has raised the senior finance executive’s profile in organisations worldwide, with more Chief Financial Officers (CFOs) involved in strategy development and prioritising risk management than this time last year, finds new research from CFO Research Services and ACCA (the Association of Chartered Certified Accountants) published this week. More in our full news item. [AL]


IFAC logo IPSASB INITIATES ANNUAL IMPROVEMENTS PROGRAM WITH RELEASE OF NEW EXPOSURE DRAFT
01 July 2009

To enhance the usability of International Public Sector Accounting Standards (IPSASs) and thus facilitate global convergence, the International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants (IFAC) has launched an improvements project with the release of Exposure Draft (ED) 42, Improvements to IPSASs. This ED is the first of a proposed series of annual improvements to the IPSASs and is modeled on the successful annual improvements program developed by the International Accounting Standards Board (IASB). More in our full news item. [AL]


CIPFA Logo CIPFA CALL FOR BETTER GOVERNANCE AND FINANCIAL MANAGEMENT IN UK PUBLIC SERVICES
01 July 2009

CIPFA is calling for a debate on improving governance and financial management in the UK public services. Their manifesto, Better Ideas, Better Public Services launched this week at the CIPFA annual conference, sets out our ideas for improving openness and decision-making in the public services. Read the manifesto and get further details in our full news item. [AL]


ROLE OF THE PUBLIC SERVICE CFO REDEFINED IN NEW CIPFA REPORT
01 July 2009

A CIPFA report launched this week sets out five principles that define the core activities and behaviours belonging to the role of the Chief Financial Officer (CFO) in public service organisations, and the organisational arrangements needed to support them. Click through for more detail. [AL]


ICAS SIGNS CO-OPERATION AGREEMENT WTH LEADING ROMAINIAN ACCOUNTING BODY
30 June 2009

The Institute of Chartered Accountants of Scotland (ICAS) and the Chamber of Financial Auditors of Romania (CFAR) have signed a Memorandum of Understanding to ensure closer co-operation between the two leading accountancy bodies. Click through for more details. [AL]


DRSC MEETING UPDATE - MAY 26TH
30 June 2009

At their 34th meeting on May 26, 2009 the German AIC decided to release a statement on accounting issues with regard to effects of the financial crisis on financial statements prepared in accordance with IFRS. Click through for further details and to access the full meeting report. [AL]


ICAEW REINFORCES COMMITMENT TO ROMAINA BY SIGNING AGREEMENT WITH CAFR
30 June 2009

The ICAEW and the Chamber of Financial Auditors of Romania (Camera Auditorilor Financiari din Romania, CAFR) have signed a Memorandum of Understanding (MoU) that confirms their commitment to work together in advancing the accounting and auditing professions in both countries and internationally. Click through for further details. [AL]


INTERNATIONAL VALUATION STANDARDS COUNCIL CITY LAUNCH UNDERSCORES LINKS TO INTERNATIONAL ACCOUNTING STANDARDS BOARD
30 June 2009

Michel Prada, Chairman of the Board of Trustees of the International Valuation Standards Council (IVSC), launched the IVSC’s City event last week, ahead of the Council’s upcoming move to its new City of London headquarters in Moorgate, with a call for strong cohesion between the world’s accounting and valuation frameworks and professional communities. Sir David Tweedie, International Accounting Standards Board Chairman, gave the keynote address, highlighting the critical role that the valuation of tangible and intangible assets has to play in resolving the current economic crisis. Click through for further details. [AL]


ASB PROPOSES AMENDMENTS TO UITF ABSTRACT 42 AND FRS 26
30 June 2009

The UK's Accounting Standards Board (ASB) has issued a Financial Reporting Exposure Draft (FRED) on Embedded Derivatives proposing amendments to UITF Abstract 42 (IFRIC 9) ‘Reassessment of Embedded Derivatives’ and FRS 26 (IAS 39) ‘Financial Instruments: Recognition and Measurement’. The proposed amendments clarify the treatment of embedded derivatives when an entity reclassifies a financial asset out of the fair value through profit or loss category. Click through for more details. [AL]


FSA CHAIRMAN TELLS BANKERS RADICAL CHANGES ARE NEEDED IN REGULATION OF SECTOR
30 June 2009

Lord Turner, chairman of the UK Financial Services Authority (FSA), said this week that excellent supervision is a necessary but not sufficient condition for financial stability, warning that unless rules are changed radically, future crises will not be avoided. In a speech at the annual British Bankers’ Association conference, he said that it is essential that we learn lessons and accept the need for radical change – change in the style of supervision, change in the regulations applied to banks, and changes in the banks themselves. More in our full news item. [AL]


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Journal of the Month

Accounting, Auditing and Accountability Journal

SPECIAL OFFER! - Emerald is pleased to offer all users of AccountingEducation.com FREE access to selected articles from AAAJ.

The journal, now in its 22nd volume, will publish eight issues in 2009, and at least one article from each issue will be freely accessible!

Latest addition - "Initiating sustainable development reporting: evidence from New Zealand" by Jan Bebbington, Colin Higgins and Bob Frame (AAAJ - Vol. 22 Iss. 4)

Access other articles from the 2008 and 2009 volumes here.


Course of the Week

MBA in Corporate Governance and Responsibility at the University of Birmingham (UK) - now recruiting for September 2009 start

Click here for full details of this and other Postgraduate courses on offer

[Advertise your courses here - email us for details]


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Book of the Week

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Collier Accounting for managers 3rd edition Accounting for managers: Interpreting Accounting Information for Decision-making, 3rd Edition
by Dr. Paul Collier
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Latest event

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3rd European Risk Conference: Risk and Accounting
03 September 2009 - 04 September 2009 ( 2 days )
European Risk Research Network (ERRN) http://www.nottingham.ac.uk/business/rmgic/ 3rd European Risk Conference: “Risk and Accounting” 3-4 September 2009, London, UK Call for Papers The 3rd European Risk Conference on “Risk and Accounting” will be held on September 3rd and 4th, 2009 at Deloitte's training centre in the heart of the City of London....
Event added 16/04/09
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Latest Library Item

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Double Entries 15.22
25 June 2009
Author(s):Andrew Priest and Andy Lymer
Type:Double Entries Archive
Double Entries Newswire Issue 15.22 June 11 2009
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Latest Link

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DRSC/GASC logo DRSC/GASC Website
27 March 2009
Accounting Standards Committee of Germany - Deutsche Rechnungslegungs Standards Committee e.V.
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Latest review

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Jones 2nd ed cover Accounting - 2nd Edition
Reviewed by Anne Ullathorne, 03 July 2006
The first edition of this book was well received on production and our review revealed nothing to suggest that this will not be an even better text. The author has taken note of the few concerns of users expressed for the first edition to produce an excellent book....
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Latest Journal Article

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If You Need Love, Get a Puppy: A Case Study on Professional Skepticism and Auditor Independence
By Robert L. Braun and H. Lynn Stallworth
Journal: Issues in Accounting Education (American Accounting Association)
Issue Details: Volume:24, Issue:1, Month:02, Year:2009
The purpose of this teaching case is to expand students' understanding of the concepts of professional skepticism and independence. The case is based on an actual incident and illustrates the exercise of professional skepticism by a staff auditor who finds himself in the uncomfortable situation of accusing a friend of fraud....
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