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Welcome

Welcome to the AccountingEducation.com community.

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Latest News

FRC Logo FRC QUARTERLY STRATEGIC PROGRESS AND PLANNING REPORT - JANUARY 2009
06 January 2009

The Financial Reporting Council (FRC), the UK’s independent regulator responsible for promoting confidence in corporate reporting and governance, has today published a report on its work in the quarter October-December 2008. See full details in our news item. [AL]


UK PENSION IS 100 YEARS OLD!
06 January 2009

In the UK anyone reaching the milestone of 100 years gets a personal letter from the Queen. One hundred years ago this week, the first pensioners went to the Post Office to collect a State Pension of 5 shillings a week. In 1909 half a million people over 70 got a pension. Now they number over 12 million, with more than 700,000 people reaching State Pension age in 2009 alone. Read more on our full news item about this key social payment that has revolutionised the lives of the many of the UK's population since its inception, but is under fire currently for failing to provide the socail net it once did for Uk retirees. [AL]


IASB logo IASB AND FASB ANNOUNCE MEMBERSHIP OF FINANCIAL CRISIS ADVISORY GROUP
06 January 2009

The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) this week announced the membership of the Financial Crisis Advisory Group (FCAG). The FCAG is the high-level advisory group set up by the boards to consider financial reporting issues arising from the global financial crisis. The group includes recognised leaders from the fields of business and government with a broad range of experience in international financial markets. More in our full news item. [AL]


OUTCOMES - IPSASB MEETING OCTOBER 2008
06 January 2009

Meeting Highlights from the IPSASB's most recent meeting in Zurich, Switzerland are now available in English and French. At the October 2008 meeting, the IPSASB discussed the following topics, among others: Agriculture, Conceptual Framework, Intangible Assets and Service Concession Arrangements. Further details, and a link to fuller information, can be found in our full news item. [AL]


GLOBAL FINANCIAL CRISIS - PUBLIC SECTOR IMPACTS
06 January 2009

At its October 2008 meeting, the IPSASB discussed the current global financial and economic crisis and its impact on the public sector. Matters that were raised in the discussion included the importance of strong financial reporting standards to contribute to transparency in public sector financial reporting. In that light, the IPSASB emphasized the urgent need to develop public sector accounting standards on financial instruments. Therefore, the IPSASB will strive to approve exposure drafts for global IPSASs based on IAS 32, Financial Instruments: Presentation, IAS 39, Financial Instruments: Recognition and Measurement, and IFRS 7, Financial Instruments: Disclosures as soon as possible, ideally as early as February 2009. [AL]


PROCESS FOR REVIEWING AND MODIFYING IASB DOCUEMENTS FOR PUBLIC SECTOR USE
06 January 2009

It is IPSASB's policy to converge (accrual basis) IPSASs with the corresponding IFRSs to the extent that these are appropriate for the public sector. In 2007, the IPSASB developed guidance, entitled Process for Reviewing and Modifying IASB Documents, to outline the IPSASB process for reviewing and modifying IASB documents for use in the public sector. The latest version has now been posted on the IPSASB website. Click through for more details and to access this document. [AL]


KPMG IFRS BRIEFING SHEET - ISSUE 121
01 January 2009

KPMG has published its IFRS Briefing Sheet, Issue 121. This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB or Board) Exposure Draft (ED) Embedded Derivatives – Proposed amendments to IFRIC 9 and IAS 39, which was published on 22 December 2008. Comments are due by 21 January 2009. Please click through to our full news article for the download link [AP].


DATA LOSSES SET TO SOAR, PREDICTS KPMG
30 December 2008

KPMG’s Data Loss Barometer predicts that the number of people affected by data loss around the world could soar to 190 million in 2009, compared to 92 million in the previous year, as the credit crunch deepens. In the three months to November 2008 the number of people affected by data loss incidents (47.8 million) was more than for the first eight months of the year combined – and 38 per cent higher than the same period in 2007 (34.5 million). Please click through for further details [AP].


PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD INSPECTION REPORTS UPDATE
25 December 2008

The Public Company Accounting Oversight Board has updated its audit firm inspection reports. Please click through for the latest reports [AP].


IASB PROPOSES ADDITIONAL DISCLOSURES FOR INVESTMENTS IN DEBT INSTRUMENTS
24 December 2008

The International Accounting Standards Board (IASB) this week published for public comment proposals to require entities to provide additional disclosures on all investments in debt instruments, other than those classified in the fair value through profit or loss category. Click through for further details 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 21st volume, will publish eight issues in 2008, and at least one article from each issue will be freely accessible!

Access articles from the 2008 volume here.


Course of the Week

MSc in International Accounting and Finance at the University of Birmingham (UK) - now recruiting for September 2009 start
Come and study in the UK's second city
Click here for full details of this and other related MScs on offer

[Advertise your courses here - email us for details]


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Book of the Week

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Cosserat cover Modern auditing 3rd edition Modern Auditing, 3rd Edition
by Graham Cosserat & Neil Rodda
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Latest event

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EIASM logo 9th Manufacturing Accounting Research Conference
21 June 2009 - 24 June 2009 ( 4 days )
9th Manufacturing Accounting Research Conference June 21, 2009-June 24, 2009, Muenster, Germany Scholars, researchers and practitioners debate on cost and performance management MAR (Manufacturing Accounting Research) is a biannual conference at which worldwide scholars, researchers and practitioners debate on cost and performance management in a wide range of business organisations, both in manufacturing and service....
Event added 26/11/08
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Latest Library Item

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Double Entries 14.41
24 December 2008
Author(s):Andrew Priest and Andy Lymer
Type:Double Entries Archive
Double Entries Newswire Issue 14.41 December 18 2008
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Latest Link

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IFRS.com IFRS.com by AICPA
26 May 2008
AICPA designed site on IFRS
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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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Modeling a Business Process and Querying the Resulting Database: Analyzing RFID Data to Develop Business Intelligence
By A Faye Borthick, Paul L. Bowen and Gregory J. Gerard
Journal: Journal of Information Systems (American Accounting Assoc (IS Section))
Issue Details: Volume:22, Issue:2, Season:Fall, Year:2008
This case supports the high-level objective of learning to model business situations to design databases and query them to solve business problems. Students analyze Radio Frequency Identification (RFID) and related fulfillment data to develop business intelligence for a grower of bedding plants selling to big-box retailers....
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