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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

FRC Logo FRC FORMALISES INCREASED TRANSPARENCY OF ITS REVIEW OF COMPANY ACCOUNTS
07 October 2014

The UK and Irish Financial Reporting Council (FRC) has published revised operating procedures for its review of company reports and accounts for compliance with relevant reporting requirements. As a result, those companies that make a significant change to their report and accounts, and at the request of the FRC refer to its intervention, a ‘Committee Reference’, will be identified in its Corporate Reporting Review annual report.


ISACA logo NEW CYBERSECURITY CERTIFICATE IS LAUNCHED BY ISACA
07 October 2014

IT association ISACA—creators of the Cybersecurity Nexus (CSX)—launched the Cybersecurity Fundamentals Certificate today. Intended for university students and recent graduates, entry-level security professionals, and those seeking a career change, the certificate is knowledge-based and requires passing a proctored online exam.


FASAB FASAB REQUESTS COMMENTS ON PUBLIC-PRIVATE PARTNERSHIPS DISCLOSURE REQUIREMENTS
06 October 2014

The Federal Accounting Standards Advisory Board (FASAB) has announced that it is seeking input on the exposure draft titled Public-Private Partnerships: Disclosure Requirements. Comments on the exposure draft are due by January 2, 2015.


AUDIT COMMITTEE COLLABORATION RELEASE EDUCATIONAL VIDEO TO DEMO THEIR NEW EXTERNAL AUDITOR ASSESSMENT TOOL
05 October 2014

A new educational video has been released promoting an important tool for audit committees that the CAQ has developed with its Audit Committee Collaboration partners. The Collaboration is made up of nationally recognized corporate governance and policy organizations that have come together to expand audit committee member access to useful tools and materials with the goal of strengthening audit committee transparency and oversight of financial reporting, which in turn may enhance audit quality. The educational video brings the External Auditor Assessment Tool to life.


CHRIS AUSTIN APPOINTED CHAIR OF THE INTERNATIONAL ACCOUNTING EDUCATION STANDARDS BOARD
05 October 2014

The International Accounting Education Standards Board™ (IAESB™) has announced the appointment of Chris Austin as its chair for a three-year term commencing January 1, 2015.


AASB 128 AMENDMENT ISSUES TO ALIGN RELIEF FOR INTERMEDIATE HOLDING COMPANIES
05 October 2014

Proposals to align the requirements imposed on Australian parent companies preparing consolidated and equity accounted information have been issued by the AASB. ED 255 Financial Reporting Requirements for Australian Groups with a Foreign Parent proposes amendments to AASB 128 Investments in Associates and Joint Ventures to ensure that the ultimate Australian parent of a group shall apply the equity method in accounting for interests in associates and joint ventures if either the parent or the group (or both) are reporting entities.


INVESTOR ADVOCATE TO LEAD THE CONSULTATIVE ADVISORY GROUP FOR IAASB
05 October 2014

Matthew Waldron has been appointed as the incoming Chair of the Consultative Advisory Group (CAG) to the International Auditing and Assurance Standards Board(IAASB), effective April 1, 2015. As Chair, Mr. Waldron will lead the IAASB CAG—an independent body comprising regulators, preparers, international investor and user groups, and other stakeholders with an interest in international auditing and assurance—in providing strategic and technical advice in the public interest to the IAASB. Mr. Waldron will play a key role in ensuring that the CAG’s views are heard and considered in the IAASB’s deliberations.


NEW VIDEOS PROVIDE GUIDANCE ON CAQ RESEARCH AWARDS PROGRAMS
05 October 2014

The Center for Audit Quality (CAQ) has produced a set of new videos to help researchers make the most of its research award programs: the Access to Audit Personnel program, offered in conjunction with the Auditing Section of the American Accounting Association (AAA), and grants available through the CAQ Research Advisory Board.


NEW RESEARCH ON IR HIGHLIGHTS MAJOR BREAKTHROUGHS FOR BUSINESS, AND BETTER ENGAGEMENT WITH INVESTORS
05 October 2014

Two research studies have been released by IIRC that demonstrate the significant changes to behaviour triggered by Integrated Reporting <IR>. They reveal strong evidence of positive impacts on business engagement with external stakeholders, strategic benefits including better decision-making, and the importance of Integrated Reporting in helping to meet the needs of investors.


UK NATIONAL AUDIT OFFICE ISSUES CONSULTATION ON DRAFT CODE OF AUDIT PRACTICE FOR AUDIT OF LOCAL PUBLIC BODIES
05 October 2014

The UK National Audit Office has issued a Consultation: Draft Code of Audit Practice for the audit of local public bodies. The draft Code recommends a framework within which local auditors can carry out their legislative responsibilities.


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Course of the Week

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For a review copy or more information contact andrew.turner@nelsoncroom.co.uk or 020 7582 3309.


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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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19th World Congress of Accountants
10 November 2014 - 13 November 2014 ( 4 days )
The Scientific Committee of the World Congress of Accountants 2014 invites the submission of original research papers to be published on the occasion of the 19th World Congress, in order to stimulate and feed the debate around the theme of the Congress:...
Event added 30/04/13
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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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