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Professor Main

Welcome

Welcome to the AccountingEducation.com community.

Our online community became 15 years old on 1 April. No, not an April fool, we really have been doing it this long and our newsletter - Double Entries - was going for some years before this and is now in its 22nd volume for 2016.

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 newsletter 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 GUIDANCE ISSUED BY FRC ON THE GOING CONCERN BASIS OF ACCOUNTING AND REPORTING ON SOLVENCY AND LIQUIDITY RISKS
24 April 2016

The Financial Reporting Council (FRC) has issued guidance for directors of companies which brings together the requirements of company law, accounting standards, auditing standards, other regulation and existing FRC guidance relating to the going concern basis of accounting. The guidance also covers, within the context of principal risks and uncertainties disclosed in the strategic report, solvency and liquidity risks.


IPSASB logo IPSASB PUBLISHES THE APPLICABILITY OF IPSASS
24 April 2016

The International Public Sector Accounting Standards Board (IPSASB) has published The Applicability of IPSASs and a revised Preface to International Public Sector Accounting Standards (Preface), which change how the IPSASB communicates the type of public sector entities that it considers when developing an IPSAS or Recommended Practice Guideline (RPG).


XRB New Zealand EXPLANATORY GUIDE TO APPLICATION OF ACCOUNTING STANDARDS FRAMEWORK CONSIDERED AT XRB BOARD HELD 14 APRIL 2016
24 April 2016

The matters considered at the XRB Board held on Thursday 14 April 2016 in Wellington included: The Board considered and approved for issue the Explanatory Guide XRB A1 Guide to the application of the Accounting Standards Framework (EG A1).


IASB ISSUES AMENDMENTS TO THE REVENUE STANDARD - IFRS 15
24 April 2016

The International Accounting Standards Board (the Board) has issued amendments to the Revenue Standard, IFRS 15 Revenue from Contracts with Customers, clarifying some requirements and providing additional transitional relief for companies that are implementing the new Standard.


IASB STAFF WEBCAST RELEASED - DEFINITION OF A LEASE
24 April 2016

The IASB staff have recorded a web presentation discussing the requirements in IFRS 16 Leases relating to the definition of a lease. This is the third in a series of webcasts the International Accounting Standards Board is providing to support the implementation of IFRS 16.


ADOPTIONS OF THE IFRS STANDARDS IN JAPAN CONTINUE TO GROW
24 April 2016

Data recently published by the TSE shows that as of March 2016, 128 companies (accounting for 27 per cent of TSE market capitalisation) have adopted or plan to adopt IFRS Standards.


FIRST SET OF GRI SUSTAINABILITY REPORTING STANDARDS RELEASED FOR PUBLIC COMMENT
24 April 2016

The first set of exposure drafts of GRI Sustainability Reporting Standards (GRI Standards) is now available for public comment. For a period of 90 days, anyone can review the initial set of six GRI Standards and offer feedback to the Global Sustainability Standards Board (GSSB), the independent standard-setting body, which acts in the public interest to develop and approve GRI Standards.


IVSC PUBLISHED FOUR EXPOSURE DRAFTS THAT FORM PART OF IVS 2017
24 April 2016

The IVSC Standards Board has taken a significant step forward towards its goal of deepening the International Valuation Standards to ensure they are fit for purpose and provide much needed clarity and market efficiency. The Board has finalised four Exposure Drafts that will form part of IVS 201 and seeks comment on them.


IAASB REPORT FOCUSES ON OUTCOMES OF ITS WORK AND COMMITMENT TO THE PUBLIC INTEREST
24 April 2016

The International Auditing and Assurance Standards Board (IAASB) has released its 2014/2015 Biennial Report, Championing Change in the Public Interest. The report highlights key outputs from the board in the past two years, including the Framework for Audit Quality and the new and revised Auditor Reporting standards.


AUDITORS CRITICISE HOW EUROPEAN COMMISSION ENFORCES DEFICIT RULES
24 April 2016

The European Commission is not strict enough in enforcing rules intended to keep the bloc’s public finances in order, the European Court of Auditors has found - according to an article in this weeks PF International. The commission recently warned Portugal that its 2016 budget may not comply with EDP requirements


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Book of the Week

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Bookkeeping for Small Businesses Cover Bookkeeping for Small Businesses
by Andy Lymer
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Latest event

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EAA new logo European Accounting Association (EAA) 39th Annual Congress
11 May 2016 - 13 May 2016 ( 3 Days )
The European Accounting Association will hold its 39th Annual Congress in Maastricht, The Netherlands, from 11-13 May 2016. You are kindly invited to submit papers to be considered for presentation at the EAA 2016 congress (http://www.eaacongress.org/r/submission)....
Event added 06/09/15
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Latest Library Item

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European Accounting Review Special issue on New directions in earnings management and financial statement fraud research
01 March 2016
Author(s):Ignace de Beelde and Messod Beneish
Type:Academic papers (complete)
This issue proposes to advance our understanding of the nature, extent and measurement of managerial discretion over financial reporting, and of the incentives, opportunities, and rationalizations that result in financial statement fraud. We propose to do so by studying actual cases of fraud: these are firms that have been indicted or admitted to having manipulated earnings.
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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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