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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

AICPA logo AICPA REQUESTS INPUT ON NEXT VERSION OF CPA EXAM
09 September 2014

The American Institute of CPAs has issued an Invitation to Comment, requesting feedback from key stakeholders to shape the next version of the Uniform CPA Examination. The comment period opened today and runs through December 2.


XRB New Zealand FOR-PROFIT ACCOUNTING STANDARDS ISSUED BY NZASB ON FINANCIAL INSTRUMENTS AND FAIR VALUE DISCLOSURES BY RETIREMENT BENEFIT PLANS
07 September 2014

NZASB have just issued an updated version of NZ IFRS 9 Financial Instruments and Fair Value Disclosures by Retirement Benefit Plans (Amendments to NZ IAS 26).


AASB logo MEETING UPDATE - AASB 3-4 SEPTEMBER - BORROWING COSTS OF NFP PUBLIC SECTOR ENTITIES, FAIR VALUE MEASUREMENTS AND INCOME FORM TRANSACTIONS OF NFP ENTITIES DISCUSSED
07 September 2014

The AASB Board met in public on 3-4 September. At this meeting the AASB made key decisions in relation to: borrowing Costs of NFP public sector entities, Fair Value Measurement – Implementation Issues, Income from Transactions of NFP Entities, and Service Concession Arrangements.


NZASB ISSUE TIER 3 PBE ACCOUNTING STANDARDS ON INTERESTS IN OTHER ENTITIES
07 September 2014

NZASB have issued two Standards amending the Tier 3 Simple Format Reporting Standards, PBE SFR-A (PS) Public Benefit Entity Simple Format Reporting - Accrual (Public Sector), and PBE SFR-A (NFP) Public Benefit Entity Simple Format Reporting - Accrual (Not-For-Profit). The amendments clarify the accounting requirements for Tier 3 entities that have interests in other entities.


CHARTERED ACCOUNTANTS AUSTRALIA NEW ZEALAND ISSUE NEW THOUGHT LEADERSHIP AND ANNOUNCE 2014-15 RESEARCH GRANT WINNERS
07 September 2014

AFAANZ 2014 in Auckland was a big event for Chartered Accountants Australia and New Zealand. A highlight of the conference for them was the launch of their latest thought leadership publication, The Accounting Profession’s Engagement with Asia, volume 5 in their Academic Leadership Series, edited by Elaine Evans, Roger Burritt and James Guthrie.


FRC CONSULTS ON ACCOUNTING STANDARD FOR SMALL ENTITIES
07 September 2014

The UK/Irish Financial Reporting Council (FRC) has issued Consultation Document Accounting standards for small entities - Implementation of the EU Accounting Directive, to coincide with a Department of Business, Innovation and Skills (BIS) consultation document UK implementation of the EU Accounting Directive.


IPSASB ISSUE CONSULTATION PAPER ON APPLICABILITY OF IPSASs TO GBEs AND OTHER PUBLIC SECTOR ENTITIES
07 September 2014

The International Public Sector Accounting Standards Board® (IPSASB®) has released for comment a Consultation Paper, The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities.


CONSULTATION ON THE IMPACT OF IFRS USE LAUNCHED BY EUROPEAN UNION
07 September 2014

The European Commission has launched a public consultation on the impact of International Financial Reporting Standards (IFRS) in the European Union. All citizens and organisations are asked to give their views on important aspects, such as the conditions all new IFRS should satisfy to become EU law as well as the costs and benefits which are usually associated with IFRS. In particular, the Commission aims to examine whether the adoption of IFRS improved the efficiency of EU capital markets by increasing the transparency and comparability of financial statements.


SEC ANNOUNCES $300,000 WHISTLEBLOWER AWARD TO AUDIT AND COMPLIANCE PROFESSIONAL
03 September 2014

The U.S. Securities and Exchange Commission (SEC) has announced a whistleblower award of more than $300,000 to a company employee who performed audit and compliance functions and reported wrongdoing to the SEC after the company failed to take action when the employee reported it internally. It’s the first award for a whistleblower with an audit or compliance function at a company.


2015 US GAAP TAXONOMY AVAILABLE FOR PUBLIC COMMENT
30 August 2014

The FASB has released the proposed 2015 GAAP Financial Reporting Taxonomy for public review and comment. The deadline to submit written comments is October 31, 2014.


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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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