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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

EFRAG EFRAG PUBLISHES ANNUAL REVIEW 2015
19 June 2016

EFRAG has released its review of its 2015 important events and activities. ?Under the theme of "Moving Forward", the Annual Review provides an overview on how EFRAG contribute to enhancing Europe's influence in the development of IFRS.


SUPER FRIDAY - NEW ERA DAWNS FOR AUDITORS IN EUROPE CREATING OPPORTUNITIES FOR GROUP A FIRMS
19 June 2016

From Friday the 17th June 2016, the new audit regime for auditors in the European Union comes into operation, introducing mandatory audit tendering, rotation of auditors and a ban on most non-audit services (NAS) for audit clients. Under the new rules, companies will have to tender their audit at least once every 10 years and rotate their auditor at least every 20 years to ensure that their dealings with their auditors are seen to be independent .


XRB New Zealand XRB MAKES APPOINTMENTS AND REAPPOINTMENTS TO NZASB AND NZAuASB
19 June 2016

The External Reporting Board has announced the appointment and reappointment of members to the New Zealand Accounting Standards Board (NZASB) and the New Zealand Audit and Assurance Board (NZAuASB).


WEBINAR ANNOUNCEMENT - IASB DISCLOSURE INITIATIVE OVERVIEW
19 June 2016

The International Accounting Standards Board is planning to publish a Discussion Paper on Principles of Disclosure by the end of 2016. In this webinar, Suzanne Morsfield, senior technical manager, and Arjuna Dangalla, assistant technical manager, give you an overview of the Disclosure Initiative and detail the content of the Principles of Disclosure Discussion Paper.


IFRS FOUNDATION TRUSTEES CONCLUDE 2015 REVIEW OF STRUCTURE AND EFFECTIVENESS OF THE IFRS FOUNDATION
19 June 2016

The Trustees of the IFRS Foundation, responsible for the governance and oversight of the International Accounting Standards Board (the Board), have outlined a range of enhancements to ensure the organisation remains fit for a changing world. The latest review is the fifth to be conducted by the Trustees, and as such focussed on evaluating and refining the current structure and activities of the organisation (including those established as a result of previous reviews), as well as considering the future role of the organisation.


IFAC ANNOUNCES NEW PARTNERSHIP WITH CPA IRELAND TO STRENGTHEN ACCOUNTANCY EDUCATION IN NIGERIA
19 June 2016

The International Federation of Accountants® (IFAC®) has announced the selection of Certified Public Accountants Ireland (CPA Ireland) to partner with the Association of National Accountants of Nigeria (ANAN) and its training arm, the Nigerian College of Accountancy (NCA), to review and strengthen its study materials and examination processes.


IOSCO ISSUES STATEMENT ON NON-GAAP FINANCIAL MEASURES TO ASSIST ISSUERS IN PROVIDING CLEAR DISCLOSURE FOR INVESTORS
19 June 2016

The Board of the International Organization of Securities Commissions (IOSCO) has issued the Statement on Non-GAAP Financial Measures. The Statement is intended to assist issuers in providing clear and useful disclosure for investors and other users of financial measures other than those prescribed by Generally Accepted Accounting Principles (GAAP), and in reducing the risk that such measures are presented in a way that could be misleading.


IOSCO AND IFRS FOUNDATION TO STRENGTHEN COOPERATION IN THE DEVELOPMENT AND IMPLEMENTATION OF IFRS STANDARDS
19 June 2016

The International Organization of Securities Commissions (IOSCO) and the IFRS Foundation have announced a Statement of Protocols that describes an ambitious programme of work to promote and facilitate transparency within capital markets through the development and consistent application of IFRS Standards.


IOSCO ISSUES SURVEY REPORT ON AUDIT COMMITTEE OVERSIGHT OF AUDITORS SEEKING TO AID QUALITY IMPROVEMENTS IN AUDITS OF PUBLIC COMPANIES
19 June 2016

The Board of the International Organization of Securities Commissions (IOSCO) has published the Survey Report on Audit Committee Oversight of Auditors, which seeks to help identify audit committee practices that could improve audit quality at publicly listed entities.


UP TO ONE-THIRD OF WORLD ECONOMY IS NOW INFORMAL SAYS NEW WORLD BANK BLOG AHEAD OF CONFERENCE TO DISCUSS WAYS TO PLUG TAX LEAKS AND AUGMENT REVENUES IN DEVELOPING COUNTRIES
19 June 2016

Tax administrations in developing countries are increasingly concerned about the persistent problem of loss of tax revenues to the shadow economy, and they often deploy a range of strategies to plug tax leaks and augment revenues.


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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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XRB New Zealand XRB SEMINAR WITH WARREN MCGREGOR
14 March 2013 ( 4.30 - 6.00 pm )
Seminar with Warren McGregor The XRB, in conjunction with the Centre for Governance, Accounting and Taxation Research at Victoria University of Wellington, is pleased to host a seminar by Professor Warren McGregor. The seminar topic is "My time at the IASB and challenges for the future - a conversation with Warren McGregor"....
Event added 24/02/13
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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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