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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

IVSC PUBLISH REVISED GUIDANCE FOR THE VALUATION OF INTANGIBLE ASSETS
04 March 2010

The International Valuation Standards Council (IVSC) has published an updated Guidance Note on the valuation of intangible assets. The revised GN 4 identifies the principal techniques that are recognised for the valuation of intangible assets such as brands, intellectual property and customer relationships, and gives guidance on how these are applied. Click through for further details. [AL]


IFAC logo GLOBAL ACCOUNTANCY LEADERS SUPPORT IFAC FOCUS ON SMES AND THEIR FINANCIAL ADVISORS
04 March 2010

Global accountancy leaders have declared their support for the International Federation of Accountants’ (IFAC) recommendations to intensify its efforts to strengthen small- and medium-sized enterprises (SMEs) and accounting practices (SMPs), IFAC announced this week. Click through for further details. [AL]


IASC Foundation logo IASC FOUNDATION PUBLISHES SECOND BATCH OF TRAINING MATERIAL FOR THE IFRS FOR SMES
04 March 2010

The IASC Foundation has published the second batch of training material for the IFRS for SMEs. The training material is designed to assist companies and accounting practitioners in applying the IFRS. It will also, they say, assist educators in teaching how to apply the IFRS for SMEs. See further deails in our full news story. [AL]


RELEASE OF THE RESULTS OF THE PUBLIC PRACTICE EXAMINATION OF IRBA
04 March 2010

The South African Independent Regulatory Board for Auditors (IRBA) has released the results of its latest Public Practice Examination (PPE). Of the 2798 candidates who wrote the 2009 PPE, 2320 passed resulting in a record pass rate of 83%. Of the 1849 candidates who wrote for the first time, 1596 passed, representing a first time pass rate of 86%. See further details in our news item [DG].


FASB ISSUE ACCOUNTING STANDARDS UPDATE NO. 2010-10, CONSOLIDATION: AMENDMENTS FOR CERTAIN INVESTMENT FUNDS
04 March 2010

The FASB issued Accounting Standards Update No. 2010-10, Consolidation (Topic 810): Amendments for Certain Investment Funds. This defers the effective date of the amendments to the consolidation requirements made by FASB Statement 167 to a reporting entity’s interest in certain types of entities. The Update also clarifies other aspects of the Statement 167 amendments. Click through for more detail. [AL]


A CORPORATE RPEORT IN LESS THAN 30 PAGES?
04 March 2010

Making corporate reports more readable is a view that few, if any, would argue with. The annual reports of listed companies have become too complex and focused on compliance, rather than providing useful information on the business to investors. A potential solution is ‘Making Corporate Reports Readable’, from The Institute of Chartered Accountants of Scotland (ICAS). This contains a pro forma short form report which uses the example of a fictional universal bank as the underlying business and produces – in less than 30 pages – the key information of interest to investors. Click through for more details. [AL]


FRC GETS TOP MARKS FROM INDEPENDENT HAMPTON REVIEW
04 March 2010

The UK's Financial Reporting Council (FRC) has welcomed the very positive outcome of the Better Regulation Executive’s assessment of their regulatory performance against the Hampton Principles of effective regulation. The assessment by the BRE, part of the UK Government's Department for Business, Innovation and Skills, was published last week. More details in our full news item. [AL]


SEC APPROVES STATEMENT ON GLOBAL ACCOUNTING STANDARDS
04 March 2010

The Securities and Exchange Commission has voted to issue a statement that lays out its position regarding global accounting standards and makes clear that the Commission continues to believe that a single set of high-quality globally accepted accounting standards would benefit U.S investors. Click through for further details and to access the full statement. [AL]


OUTCOMES - FASB FEBRUARY 24, 2010 BOARD MEETING
26 February 2010

The Financial Accounting Standards Board (FASB) has released a summary of its February 24, 2010 Board meeting. Please click through to our full news item for the summary and links to the related project pages [AP].


SEC REAFFIRMS 2011 DECISION DATE, APPROVES STATEMENT AND STAFF WORK PLAN
25 February 2010

The SEC voted to issue a statement that lays out its position regarding global accounting standards, in which it reaffirms the original "roadmap" timeframe of 2011 for making a decision regarding the adoption of IFRS for U.S. domestic filers. Click through for more information. [GC]


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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, published eight issues in 2009, and at least one article from each issue will be freely accessible!

Latest addition - "Ethical climate,organizational-professional conflict and organizational commitment: A study of Chinese auditors" by William E. Shafer (AAAJ - Vol. 22 Iss. 7)

Access other articles from the 2008 and 2009 volumes here.


Course of the Week

Cass Business School London has a prime London location and excellent industry links.

We offer a wide choice of Specialist Masters Finance Courses including: MSc in International Accounting & Finance, MSc in Finance, MSc in Investment Management, MSc in Banking & International Finance, MSc Finance and Investment and MSc in Real Estate Investment.

We hold regular information sessions, why not find out more here?

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Book of the Week

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Dunn Financial Reporting and Analysis cover Financial Reporting and Analysis
by John Dunn
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Latest Job

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DCU logo Post-Doctoral Researchers (Three Year Contract)
04 March 2010
Dublin City University, Dublin, Ireland
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Latest event

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Early Career Academics' Research Development Program
16 May 2010 - 18 May 2010 ( 3 days )
Institute of Accounting Istanbul University & TURMOB Union of Chambers of Certified Public Accountants of Turkey Early Career Academics' Research Development Program in conjunction with the EAA 2010 16–18 May 2010, Istanbul The Institute of Accounting, School of Business, Istanbul University and the TURMOB Union of Chambers of the Certified Public Accountants are pleased to announce their joint event for the Early Career Academics' Research Development Program....
Event added 07/01/10
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Latest Library Item

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Double Entries 16.05
04 March 2010
Author(s):Andrew Priest and Andy Lymer
Type:Double Entries Archive
Double Entries Newswire 16.05 Issue February 18 2010
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Latest Link

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ICAEW Logo ICAEW Clarified ISAs Website
21 October 2009
Provides information on the move to clarified ISAs in the UK, what it means for practitioners and their clients as well as what ICAEW is doing in this area. It includes news, useful links and other relevant information to help practitioners plan ahead for their implementation.
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Latest Journal Article

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Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation
By Charles H. Cho and Robin W. Roberts
Journal: International Journal of Accounting Information Systems (Elsevier Science)
Issue Details: Volume:11, Issue:1, Month:03, Year:2010
This study uses Goffman's self-presentation theory to examine corporate website environmental disclosures from an organizational legitimacy perspective. We argue that corporations use Internet reporting and website platforms to project a more socially acceptable environmental management approach to public stakeholders....
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