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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 MODERNIZES NON-AUDIT STANDARDS FOR ACCOUNTANTS IN PUBLIC PRACTICE
21 October 2014

The AICPA is poised to introduce Statement on Standards for Accounting and Review Services No. 21 (SSARS No. 21), which the organization says is one of the most significant revisions in non-audit standards in the past 35 years.


COSO logo COSO ANNOUNCES PROJECT TO UPDATE ENTERPRISE RISK MANAGEMENT-INTEGRATED FRAMEWORK
21 October 2014

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has announced a project to review and update the 2004 Enterprise Risk Management–Integrated Framework (Framework). The Framework, originally published in 2004, is a widely accepted framework used by management to enhance an organization’s ability to manage uncertainty and to consider how much risk to accept as it strives to increase stakeholder value.


AASB logo NEW COMPLIED VERSIONS OF STANDARDS AND INTERPRETATIONS FROM 1 JULY 2014 PUBLISHED BY AASB
21 October 2014

Compiled versions of Standards and Interpretations that apply to annual reporting periods beginning on or after 1 July 2014 have now been published on the AASB website. Most of the compilations incorporate amendments made by AASB 2014-1 Amendments to Australian Accounting Standards Part A – Annual Improvements 2010-2012 and 2011-2013 Cycles and Part C – Materiality.


INTEGRATED REPORTING - SEIZING THE OPPORTUNITY TO LEAD
21 October 2014

Why did ACCA decide to move toward integrated reporting for theirr own annual report to their members and other stakeholders, back in 2011? ACCA CEO, Helen Brand, writes an article this week in IFAC's 'The Latest' publication to outline their strategy.


IMPLEMENTING THE NEW AUDIT REFORM: HOW TO ENSURE THE CREATION OF A NEW VIBRANT MARKET FOCUSED ON QUALITY
21 October 2014

Businesses, investors and the audit profession call for timely clarity from Member States on their choices of options in order to allow for effective implementation that will ensure the main objective of the reform - improving audit quality - is reached. These were the main conclusions of a roundtable hosted by Sajjad Karim MEP, and jointly organised by ACCA (the Association of Chartered Certified Accountants) and EGIAN (European Group of International Accounting Networks and Associations) at the European Parliament.


FINANCIAL EDUCATION FOR ENTREPRENEURS: HOW TO GET IT RIGHT?
21 October 2014

More and better synergies among all players in the financial environment - but not only- are needed, but it is also important to shift mentalities and develop a real entrepreneurial culture in Europe, were the main conclusions of a roundtable recently organised by ACCA and Barclays under the patronage of Othmar Karas, MEP


UNCTAD RELEASE ACCOUNTING DEVELOPMENT TOOL
21 October 2014

The United Nations Conference on Trade and Development has developed an Accounting Development Tool (ADT) to assist member States assess their current strengths and weaknesses and identify priority areas for capacity building.


AASB ADDS BASIS FOR CONCLUSIONS TO AASB 123 BORROWING COSTS
21 October 2014

The AASB has added a Basis for Conclusions to AASB 123 Borrowing Costs to explain its reasoning for retaining the option in the Standard for not-for-profit public sector entities to expense all borrowing costs as incurred.


AASB ISSUES ED 256 - REMOVAL OF CROSS-REFERENCES FROM FINANCIAL STATEMENTS TO OTHER DOCUMENTS
21 October 2014

The AASB has issued ED 256 Removal of Cross-References from Financial Statements to Other Documents. The ED exposes the AASB’s proposed policy of not including in Australian Accounting Standards any IFRS text that mentions that an entity could disclose information specified by Accounting Standards by cross-reference from the financial statements


XRB SEMINARS - UPDATE ON ASSURANCE REQUIREMENTS FOR ENGAGEMENT OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION
21 October 2014

The XRB is running two seminars and one webinar in November and December 2014 to update constituents on the requirements in the International Standard on Assurance Engagements (New Zealand) 3000 (Revised) Assurance Engagements Other Than Audits or Reviews of Historical Financial Information, issued in August 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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