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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 FORMULA LINKBASE 2014 AND INTERIM TAXONOMY RELEASE PUBLISHED
07 April 2014

The IFRS Foundation has published the Formula Linkbase 2014, an updated version of the IFRS Formula Linkbase released in May 2013. It has also published for public comment the Proposed Interim Release 1 to the IFRS Taxonomy 2014.


KPMG FINDS LEADING STUDENTS PREPARED TO TRAVEL FOR RIGHT JOB
07 April 2014

In a KPMG survey of 90 talented business students from leading universities in 23 different countries conducted during the KPMG International Case Competition (KICC), 84 percent of students said they were prepared to move country regularly for the right job.


FRC Logo FRC ARP TEAM ISSUE RESEARCH PAPER EXPLORING INVESTOR VIEWS OF INTANGIBLE ASSET REPORTING
05 April 2014

The FRC's Accounting and Reporting Policy (ARP) team has issued a new staff research paper entitled - Investor views on intangible assets and their amortisation.


FRC EXPRESS PLEASURE THAT EU TO ADOPT UK EXAMPLE OF 10 YEAR AUDIT RETENDERING RULE
05 April 2014

Responding to today's vote in favour of EU audit reform in the European Parliament, Stephen Haddrill, FRC CEO said that the Financial Reporting Council welcomed the positive vote by the European Parliament in favour of the EU audit reform. They commended the work of the EU institutions in working together, compromising where necessary; to ensure that the EU retains a high quality and competitive audit market. The FRC siad that they were especially pleased that EU legislation will now be following the UK’s example of retendering an audit every 10 years.


EU ISSUES DRAFT AGREEMENT TO REFORM AUDIT SERVICES AIMING TO RESTORE INVESTOR CONFIDENCE
05 April 2014

A draft agreement with the Council of Ministers on legislation to open up the EU audit services market beyond the dominant "Big Four" firms and remedy auditing weaknesses revealed by the financial crisis has been endorsed by the EU Parliament. The draft also aims to improve audit quality and transparency and to prevent conflicts of interest. The role of auditors has been called into question due to the financial crisis. The “audit reform package” consists of a regulation and a directive.


EUROPEAN AUDIT LEGISLATION CREATES POTENTIAL FOR REGULATORY DIVERGENCE SAYS IFAC
05 April 2014

The recent European Parliament vote on statutory audit legislation marks the latest stage of the European audit reform process and concludes nearly four years of discussion and debate. IFAC believe a primary objective of audit regulatory reform should be to further enhance audit quality, and ultimately the quality of financial reporting. In a highly interconnected global economy, they see regulatory convergence across jurisdictions as a critical part of meeting this objective. As a result, they welcome aspects of the European reforms that adopt a globally consistent approach. However, other aspects of the legislation—perhaps ones introduced in order to ensure its successful passage—promote regulatory divergence and fragmentation.


AASB RESEARCH CENTRE RELEASE ESSAY ON REPORTING ENTITY CONCEPT
05 April 2014

The AASB has published Essay 2014-1 "The Critical Role of the Reporting Entity Concept in Australian Financial Reporting". The Essay notes concerns about the application of the concept and comments on the future role the concept might have.


UK AND SWISS REGULATOR AGREE TO COOPERATE ON CROSS-BORDER SUPERVISION OF AUDIT FIRMS
05 April 2014

On 18 March 2014, the Financial Reporting Council (FRC) and the Federal Audit Oversight Authority (FAOA) of Switzerland signed a Memorandum of Understanding which facilitates mutual cooperation in the area of public oversight, registration, inspections and investigations of auditors of companies that are subject to the regulatory jurisdictions of both parties.


NZASB ISSUE FOR-PROFIT ACCOUNTING STANDARDS ON STATUTORY FUNDS AND REGULATORY DEFERRAL ACCOUNTS
05 April 2014

The New Zealand Accounting Standards Board has issued Statutory Funds (Amendments to Appendix C of NZ IFRS 4) and NZ IFRS 14 Regulatory Deferral Accounts.


IPSASB CONSULTS ON STRATEGY AND WORK PLAN PRIORITIES
05 April 2014

The International Public Sector Accounting Standards Board (IPSASB) has published its Strategy Consultation, which includes a consultation on its work program for 2015-2019 and emphasizes the IPSASB’s commitment to serving the public interest by developing high-quality International Public Sector Accounting Standards (IPSASs) for global adoption.


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Book of the Week

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Management Accounting Applications
by Grahame Steven
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Latest Job

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AASB logo AASB Graduate Programme 2015
21 March 2014
Australian Accounting Standards Board, Melbourne, Victoria, Australia
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Latest event

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2014 Second International Conference of the Journal of International Accounting Research (JIAR)
06 June 2014 - 07 June 2014
Second International Conference of the Journal of International Accounting Research (JIAR) June 6-7, 2014 Hong Kong The goal of this conference is to deepen understanding and raise awareness of the challenges and opportunities of international accounting through the sharing of original and rigorous research work that will provide practitioners and regulators with deeper insights into international accounting issues....
Event added 24/03/14
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Latest Library Item

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Double Entries 16.20
01 December 2010
Author(s):Andy Lymer and Amelia Baldwin
Type:Double Entries Archive
Double Entries Newswire Issue16.20 November 22 2010
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Latest Link

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IFRS Resources pages
16 December 2012
Follow the link to download a list of some English language IFRS resources available to accounting academicians, students and others. Most of the Internet resources are available without charge (purchased access is indicated).
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