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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

FASB new logo FASB PROPOSES IMPROVEMENTS TO NOT-FOR-PROFIT FINANCIAL STATEMENTS
22 April 2015

The FASB has issued a proposed Accounting Standards Update (ASU) intended to improve the information provided in not-for-profit financial statements and notes to financial statements. Stakeholders are encouraged to review and comment on the proposed ASU, Presentation of Financial Statements of Not-for-Profit Entities, by August 20, 2015.


ISACA logo ISACA INTRODUCES PORTFOLIO OF NEW CYBERSECURITY CERTIFICATIONS USING PERFORMANCE-BASED EXAMS
19 April 2015

ISACA is First to Combine Skills-based Cybersecurity Training with Performance-based Exams and Certifications to Address Global Cyber Talent Shortage


PwC PROVIDE THEIR WORLDWIDE TAX SUMMARIES IN MOBILE FORMAT
19 April 2015

The excellent PwC Worldwide Tax Summaries is now fully mobile compatible. Click through for further details and to access this free resource.


IESBA REINFORCES AUDITOR INDEPENDENCE PROVISIONS; FURTHER LIMITS EXCEPTIONS AND CLARIFIES GUIDANCE AROUND NON-ASSURANCE SERVICES
19 April 2015

IESBA has released 'Changes to the Code Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients'. The changes enhance the independence provisions in the Code of Ethics for Professional Accountants™ (the Code) by, in particular, no longer permitting auditors to provide certain prohibited non-assurance services to public interest entity (PIE) audit clients in emergency situations, and ensuring that they do not assume management responsibility when providing non-assurance services to audit clients.


NEW ISACA STUDY REPORTS 82% OF ORGANIZATIONS EXPECT A CYBER ATTACK YET 35% ARE UNABLE TO FILL PEN SECURITY JOBS
19 April 2015

According to a study by ISACA and RSA Conference, 82 percent of organizations expect to be attacked in 2015, but they are relying on a talent pool they view as largely unqualified and unable to handle complex threats or understand their business. More than one in three (35 percent) are unable to fill open positions.


MULTINATIONALS WILL BE CONCERNED ABOUT ADDITIONAL COMPLEXITY IN NEW CFC PROPOSALS IN BEPS DISCUSSION DRAFT SAY PwC
19 April 2015

A PwC Press Release suggests that Multinational enterprises (MNEs) will be concerned about the Base Erosion and Profit Shifting (BEPS) discussion draft on controlled foreign company (CFC) rules published over the Easter weekend. This discussion draft relates to Action 3 of the BEPS Action Plan as agreed by the Organisation for Economic Cooperation and Development (OECD) with the G20 countries. The proposals are complex and, in practice, the difficulties are likely to be worsened by the degree of latitude accorded to states in applying or varying the proposed approach.


IAASB’S REVISED STANDARD ISA 720 ENHANCES AUDITOR FOCUS ON ANNUAL REPORTS IN LIGHT OF INCREASED INVESTOR FOCUS ON QUALITATIVE DISCLOSURES
19 April 2015

The International Auditing and Assurance Standards Board® (IAASB®) has released International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information. The revisions aim to clarify and increase the auditor’s involvement with “other information”—defined in the standard as financial and non-financial information, other than the audited financial statements, that is included in entities’ annual reports.


XRB APRIL 2015 MEETING INCLUDED JOINT SESSION WITH FMA AND AMENDMENTS APPROVED TO XRB A2 - CHARITIES AMENDMENT ACT
19 April 2015

The XRB Board held its Board meeting on Wednesday 1 April 2015. Click through to read summary details of the main matters considered at the meeting .


CPA CANADA IS DOUBLE WINNER FOR ITS FINANCIAL LITERACY INITIATIVES
19 April 2015

Chartered Professional Accountants of Canada (CPA Canada) has received two prestigious EIFLE (Excellence in Financial Literacy Education) Awards. CPA Canada was recognized in two categories: Adult’s Book of the Year, Risk Management – Protecting You and Your Money: A Guide to Avoiding Identity Theft and Fraud and Children’s Education Program of the Year, Credit and Debit – CPA Canada’s Post-Secondary Program.


XRB PROPOSE AMENDMENTS TO STANDARD XRB A2
19 April 2015

The External Reporting Board (XRB) is proposing to amend its standard XRB A2 Meaning of Specified Statutory Size Thresholds (XRB A2) to take into account amendments to the Charities Act 2005 that are included in the Charities Amendment Act 2014. The XRB has today issued an Invitation to Comment (ITC) and an Exposure Draft (ED) entitled Amendments to Standard XRB A2 (Charities Amendment Act 2014), and is seeking comments on these documents.


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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 event

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2015 JCAE Mid-Year Symposium
03 July 2015 ( 1 day )
CALL FOR PAPERS JOURNAL OF CONTEMPORARY ACCOUNTING AND ECONOMICS (JCAE) MID-YEAR SYMPOSIUM Friday 3rd of July 2015 University of Tasmania, Hobart, Australia INTRODUCTION The 2015 JCAE Mid-Year Symposium is jointly organised by The University of Technology Sydney and The University of Tasmania....
Event added 22/03/15
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Latest Library Item

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FRC Logo FRC Financial Reporting Lab Case study - Experimental Accounting Policy Disclosures
08 February 2015
Author(s):FRC
Type:Case Materials
The Financial Reporting Council’s (FRC) Financial Reporting Lab (Lab) has found that investors support fresh approaches to the disclosure of accounting policies. Building on the Lab’s recent report ‘Accounting policies and integration of related financial information’, the Lab has published a case study conducted among some of William Hill plc’s investors, retail shareholders, and analysts. The study highlights the company’s experimentation with accounting policy disclosure.
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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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