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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

IASB logo IASB ISSUES AMENDMENTS TO INSURANCE CONTRACTS STANDARD
18 September 2016

The International Accounting Standards Board (the Board) has issued amendments to its existing insurance contracts Standard, IFRS 4.


IFAC new logo IFAC REPORT CONFIRMS ACCOUNTANTS REMAIN MOST TRUSTED ADVISOR TO SME BUSINESSES
18 September 2016

It has long been recognized that small- and medium-sized entities (SMEs) power the global economy. And accountants working in small- and medium-sized practices (SMPs) remain their most trusted advisor, according to a report released by the International Federation of Accountants® (IFAC®).


IASB logo WEBINAR - IASB WEBCAST ON PROPOSED AMENDMENTS TO THE DEFINITION OF A BUSINESS
18 September 2016

On 28 June 2016 the International Accounting Standards Board (the Board) published proposals to clarify the definition of a business in IFRS 3 Business Combinations. In this webcast Board Member Mary Tokar and Technical Director Michael Stewart provide an overview of the proposals.


HOW WELL DO YOU KNOW YOUR IFRS STANDARDS? TAKE THE ONLINE IFRS QUIZ!
18 September 2016

The IFRS Foundation is inviting people to test their knowledge of IFRS Standards and their use around the world, releasing an updated version of the popular online IFRS Quiz.


NEW WEBSITE LAUNCHED CONTAINING PROFILES OF IFAC MEMBER ORGANIZATIONS
18 September 2016

In support of transparency, adoption, and implementation of international standards, as well as the public interest, IFAC has published comprehensive profiles of member organizations and the jurisdictions in which they operate on their website.


NZASB ISSUES AMENDMENTS TO SHARE-BASED PAYMENT STANDARD
18 September 2016

NZASB have issued Classification and Measurement of Share-based Payment Transactions (Amendments to NZ IFRS 2), which amends NZ IFRS 2 Share-based Payment. It clarifies how to account for certain types of share-based payment transactions.


PROMOTING CONTINUOUS IMPROVEMENT IN AUDIT - FRC ISSUES THEMATIC REVIEW ON ROOT CAUSE ANALYSIS OF AUDIT INSPECTION FINDINGS
18 September 2016

The Financial Reporting Council has issued a thematic review on the subject of root cause analysis performed by audit firms relating to audit inspection findings (RCA). The report is intended to provide insights and aid understanding of firms’ procedures, highlight areas of good practice and provide recommendations, to promote continuous improvement in audit quality.


AUSTRALIA AND KOREA TAKE LEAD ROLE IN IMPROVING CONSISTENCY OF GLOBAL ACCOUNTING
18 September 2016

Australia and Korea are taking a lead role in tackling practical issues around the consistency of International Financial Reporting Standards (IFRS), with the launch of a new report on differences in the interpretation of common accounting terms in Korea and Australia.


NEW REPORT DETAILS CPA PROFESSION’S PROGRESS IN ENHANCING AUDIT QUALITY
17 September 2016

The American Institute of CPAs (AICPA) has issued a report detailing the past year’s activities and accomplishments as part of its Enhancing Audit Quality (EAQ) initiative. The publication outlines the CPA profession’s work to enhance the quality of private company audits in the areas of Pre-licensure, Standards and Ethics, CPA Learning and Support, Peer Review, Practice Monitoring of the Future, and Enforcement.


TENTATIVE DECISIONS AT AUGUST 31 2016 FASB BOARD MEETING
13 September 2016

The FASB Board met on August 31, 2016, and discussed (1) Agenda prioritization, (2) Technical corrections and improvements—Update 2014-09, Revenue from Contracts with Customers, (3) Revenue recognition of grants and contracts by not-for-profit entities, and (4) Insurance—targeted improvements to the accounting for long-duration contracts. All of the reported decisions are tentative and may be changed at future Board meetings.


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Member Offers

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To help you get started on your CPD for 2016, accountingcpd.net is offering 20 hours of online CPD for £262.50 (+ VAT).

Pick any five 4-hour CPD courses from their site to create a CPD bundle that is relevant to you.

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accountingcpd.net, from Nelson Croom, is an online resource for high quality accounting CPD that meets the requirements of all IFAC affiliated accounting bodies.


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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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