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Professor Main

Welcome

Welcome to the AccountingEducation.com community.

Happy 11th birthday to us! - Our online community became 11 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 16th 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 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

APB logo APB EMPHASISES THE IMPORTANCE OF SCEPTICISM FOR AUDIT QUALITY
11 August 2010

The UK and Irish Auditing Practices Board (APB) of the FRC has issued for comment a Discussion Paper entitled ‘Auditor scepticism: Raising the bar’. This has been developed in close co-operation with the Professional Oversight Board (POB) and its Audit Inspection Unit (AIU), which monitors the conduct of audits of larger entities. Click through for further details. [AL]


IASB logo IFRS FOUNDATION APPOINTS MEMBERS OF THE SME IMPLEMENTAITON GROUP
11 August 2010

The IFRS Foundation, the body responsible for the adoption of International Financial Reporting Standards (IFRSs) and the oversight of the International Accounting Standards Board (IASB), has announced the membership of the newly created SME Implementation Group. The mission of the Group is to support the international adoption of the IFRS for Small and Medium-sized Entities (IFRS for SMEs) and to monitor its implementation. Further details can be found in our news item. [AL]


IFAC logo IFAC RELEASE THIRD ARTICLE IN BUSINESS REPORTING SERIES - INVESTORS' VIEWPOINTS
11 August 2010

IFAC has completed the third article in a series of five articles on business reporting. This article is entitled, Business Reporting Through the Lens of the Investor. The articles are based on and refer to interviews with 25 key business leaders from around the world and focus on their practical recommendations to improve corporate governance, business reporting, and auditing in the aftermath of the financial crisis. More details in our full news item. [AL]


PCAOB ISSUES RELEASE ON FAILURE TO SUPERVISE
11 August 2010

The US Public Company Accounting Oversight Board has issued a Release discussing the provision of the Sarbanes-Oxley Act of 2002 that authorizes the PCAOB to impose sanctions on registered public accounting firms and their supervisory personnel for failing to reasonably supervise associated persons. More details can be found in our full news item. [AL]


EXISTING AND FORTHCOMING ISA TRAINING MODULES
11 August 2010

IAASB staff has developed a series of ISA Modules focusing on some of the new and more significantly revised ISAs. Each module consists of a short video and slides that explain the key principles of, and major changes in, individual ISAs. This non-authoritative material is designed to be of assistance to auditors in the field, trainers, and those responsible for promoting adoption and implementation of the clarified ISAs. See our full news item for further details. [AL]


OPEN FOR COMMENT - ED OF ISA 610, USING THE WORK OF INTERNAL AUDITORS
11 August 2010

The IAASB has issued an Exposure Draft (ED) for the proposed revision of ISA 610, Using the Work of Internal Auditors. The standard is being revised in recognition of developments in the internal auditing environment as well as the evolving relationship between internal and external auditors. Click through for further details. [AL]


ARNOLD SCHILDER REAPPOINTED TO CHAIR IAASB FROM 2012-2014
11 August 2010

The IFAC Board has reappointed Prof. Arnold Schilder to lead the IAASB for the period 2012-2014. Prof. Schilder's appointment to a second three-year term as IAASB Chairman begins on January 1, 2012. The appointment was approved by the Public Interest Oversight Board-an independent body that oversees IAASB activities-at its latest meeting in Madrid, Spain on June 28-29, 2010.


CHANGING THE RULES - MULTINATIONAL TAX HIKES PAY FOR SPENDING PRIORITIES
11 August 2010

The US Congress has approved and the president is expected to sign legislation that includes $11 billion in provisions to tighten foreign tax credit rules and close perceived international tax loopholes. But in a departure from their usual practice, lawmakers are using these revenue raisers to pay for spending priorities—not to offset the cost of tax relief. See our full news item for further details. [AL]


FORMER WESTPOINT CHIEF FINANCIAL CONTROLLER TO STAND TRIAL ON ASIC CHARGES
11 August 2010

Former Westpoint chief financial controller, Mr Graeme Rundle, will stand trial in the Sydney District Court on criminal charges brought by ASIC. Mr Rundle, of Perth, Western Australia, appeared yesterday in Sydney’s Central Local Court and was committed to stand trial in relation to two charges of making a false statement with intent to obtain a financial advantage in contravention of section 178BB of the NSW Crimes Act. He faces up to five years’ imprisonment on each charge. 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 23rd volume, will publish eight issues in 2010. At least one article from each issue will be freely accessible!

Latest addition - "Accounting for the city by Irvine Lapsley, Peter Miller and Fabrizio Panozzo (AAAJ - Vol. 23 Iss. 3)

Access other articles from the 2008, 2009 and 2010 volumes here.


Course of the Week

MBA in Corporate Governance and Responsibility at the University of Birmingham (UK) - now recruiting for September 2010 start (Limited places remaining)

Click here for full details of this and other related MBAs on offer

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Book of the Week

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Weygandt FInancial Accounting IFRS edition Financial Accounting: IFRS Edition
by Jerry Weygandt, Paul Kimmel, Donald Kieso
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Latest event

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RAST logo Review of Accounting Studies - European-American Conference on Accounting Research
22 September 2006 - 23 September 2006 ( 2 days )
Call for Papers Review of Accounting Studies European-American Conference on Accounting Research September 22-23, 2006 INSEAD Business School Fontainebleau, France The editors of the Review of Accounting Studies are pleased to announce a European-American Conference on Accounting Research to be held at INSEAD in Fontainebleau, France September 22-23, 2006....
Event added 09/02/06
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Latest Library Item

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Double Entries 16.13
07 July 2010
Author(s):Andrew Priest and Andy Lymer
Type:Double Entries Archive
Double Entries Newswire Issue 16.13 June 24 2010
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Latest Link

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GAAPWeb Accountancy Jobs
24 June 2010
GAAPweb is a specialist job site for high calibre accountancy and financial professionals including roles in banking, accountancy, and CIMA, ACCA, ACA.
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Latest Journal Article

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Sorting and comparing: Standard-setting and ‘ethical’ categories.
By Joni J Young and Paul F. Williams
Journal: Critical Perspectives on Accounting (Academic Press)
Issue Details: Volume:21, Issue:6, Month:08, Year:2010
The Financial Accounting Standards Board (FASB) describes its public interest function as “…developing standards that result in accounting for similar transactions and circumstances in a like manner and different transactions and circumstances…in a different manner (Facts about FASB).” This statement implies that rule-makers possess an expertise that makes analogizing transactions or circumstances to other transactions or circumstances unproblematic....
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