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Professor Main

Welcome

Welcome to the AccountingEducation.com community.

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 weekly newswire at the same time?

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Latest News

IASB logo IASC TRUSTEES TO HOLD ROUNDTABLE DISCUSSIONS AHEAD OF ISSUING CONSTITUTION PROPOSALS
15 May 2008

The Trustees of the International Accounting Standards Committee (IASC) Foundation, the oversight body of the International Accounting Standards Board (IASB), this week announced that they will seek further public input on the proposals related to the first part of the Constitution Review. A round-table discussion will be held in the coming weeks before the publication of the official consultation document. See further details in our full news report. [AL]


FRC Logo UK FRC PUBLISHES FURTHER PAPER ON CHOICE IN THE AUDIT MARKET
15 May 2008

The UK's Financial Reporting Council has this week published a discussion paper on the possible effects of changes to audit firm ownership rules, and a consultation on the use of audit firms from more than one network. See further details, and access the paper in full, from our full news item. [AL]


IASB logo IASC FOUNDATION CHAIR SPEAKS OUT IN SUPPORT OF XBRL
15 May 2008

On 7 May 2008, Gerrit Zalm, Chairman of the Trustees, gave the a speech at XBRL International's 17th Conference in Eindhoven, The Netherlands. He made reference to the Dutch Taxonomy project that he had been linked with during his time as the Dutch Finance Minister. he also said that 'XBRL is rapidly becoming an integral part of the world’s business reporting framework. This development in a very short period of time is a testament to the hard work of all of those involved with XBRL International—in most cases, volunteers who had a vision of the benefits of the convergence of technology and business reporting. See further details from Mr Zalm's speech in our full news item. [AL]


APB ISSUES UPDATED ILLUSTRATIVE AUDITOR'S REPORTS ON PUBLIC SECTOR FINANCIAL STATEMENTS IN THE UK
15 May 2008

The UK and Irish Auditing Practices Board (APB) has this week published Bulletin 2008/7, 'Illustrative Auditor’s Reports on Public Sector Financial Statements in the United Kingdom'. The changes reflect updated regulations and, in particular, a responsibility for the auditor to report on the consistency of certain information (equivalent to a directors’ report) with the financial statements. See further details in our full news tem. [AL]


SUSTAINAILITY REPORTING NOW A MAINSTREAM ISSUE SAYS NEW GROUP OF 100 REPORT
15 May 2008

The Group of 100, representing the chief financial officers of Australia’s largest business enterprises, and KPMG have released a comprehensive good practice guide for companies and organisations engaged in the preparation of sustainability reports. The publication, entitled “Sustainability Reporting: A Guide” aims to provide directors and senior executives with a timely and useful tool when addressing this rapidly evolving area of reporting. See further details, and access the guide itself, from our full news item. [AL]


ACCA PRESIDENT BALL SETS OUT HER VISION OF THE FUTURE OF THE ACCOUNTING PROFESSION
15 May 2008

At its annual London Dinner, ACCA’s global president, Gill Ball, set out her vision of the future of the profession. She said that over the next ten years there will be fundamental changes in how, and on what, accountants report and in what – and who – an accountant is. In particular she linked together the fact that the profession now face a client generation obsessed by immediacy, text, soundbites and online communication. People want to engage with others in all parts of the world on a 24/7 basis. At the same time, progress towards the adoption of, and convergence with, international accounting standards continues apace, with the US closer than ever before to taking IFRS on board. Assuming we get to a point where all entities use one, common reporting framework, the key question thereofre is - how will we deliver financial information which suits the real time media age globally? See further details on Ball's speech in our full news item. [AL]


UNIFORM LAWS GOVERNING PRACTICE OF CPAs ACROSS STATE LINES GAIN NATIONAL MOMENTUM
15 May 2008

Twenty-three states have approved laws to make it less burdensome for certified public accountants to represent clients across state lines. The American Institute of Certified Public Accountants is seeking enactment of similar laws in every state so that a national uniform mobility system will become a reality for CPAs, CPA firms and the state boards of accountancy that regulate them. See further details on the progress of this initiative in our full news item. [AL]


AICPA WHITEPAPER PRESENTS A ROADMAP FOR MODERNIZING BUSINESS REPORTING
15 May 2008

Transparency in financial reporting is improved through the use of XBRL and an enhanced business reporting model that takes into account non-financial factors contributing to a company’s value, according to a new white paper just produced by the Assurance Services Executive Committee of the American Institute of Certified Public Accountants. See further details in our full news item. [AL]


PCAOB ANNOUNCES ROUNDTABLE DISCUSSION REGARDING RELIANCE PROPOSAL
15 May 2008

The US Public Company Accounting Oversight Board will host a roundtable discussion on June 25, 2008 on a proposal regarding the circumstances in which it could rely fully on non-U.S. auditor oversight bodies in the context of inspections. Representatives of investors, registered accounting firms and foreign regulators will participate in the discussion. See further details in our full news story. [AL]


TWO FURTHER IFRS E-LEARNING MODULES RELEASED BY DELOITTE
15 May 2008

Deloitte have announced the release of two new 'Deloitte IFRS e-Learning' modules. These cover: IFRIC 12 Service Concession Arrangements; and IFRS 8 Operating Segments. This brings to 37 the number of modules that are available for download, without charge, from the Deloitte's website. See our full news item to get a link to these modules. [AL]


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Journal of the Month

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Book of the Week

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Turner AIS Cover Accounting Information Systems: Controls and Processes
by Leslie Turner and Andrea Weickgnannt
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Latest event

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AAA logo AAA 1st Annual Conference on Teaching and Learning in Accounting (CTLA)
02 August 2008 - 03 August 2008 ( 2 days )
Plan to attend the 1st Annual Conference on Teaching and Learning in Accounting (CTLA) before and during the AAA Annual Meeting in Anaheim, California, August 2-3, 2008. Featuring a conference-within-a-conference structure, the CTLA is designed for faculty looking for opportunities to refine their teaching talents and perfect their craft in teaching accounting, the conference surrounds the American Accounting Association Annual Meeting to offer teaching oriented CPE and an Insiders’ Guide – a kind of “road map” – to sessions on teaching and curriculum related topics throughout the Annual Meeting program....
Event added 08/05/08
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Latest Library Item

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Double Entries 14.14
06 May 2008
Author(s):Andrew Priest and Andy Lymer
Type:Double Entries Archive
Double Entries Newswire Issue 14.14 May 2 2008
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Latest Link

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AICPA Logo AICPA Accounting Education Center
08 May 2008
AICPA Accounting Education Center
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Latest review

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Weetman Management Accounting 1e Management Accounting: An Introduction
Reviewed by Mathew Tsamenyi, 05 November 2007
From our review - "This is a standalone text and covers the main topics in first and second year management accounting programs...for use on both specialist and non-specialist undergraduate accounting courses. Chapters are very logical and easy to follow....
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Latest Journal Article

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Bridging the Gap between Spreadsheet Use and Control: An Instructional Case
By Tina M. Loraas and Jennifer M. Mueller
Journal: Journal of Information Systems (American Accounting Assoc (IS Section))
Issue Details: Volume:22, Issue:1, Season:Spring, Year:2008
End user applications (such as spreadsheets) have been cited as a previously ignored yet potentially significant risk to financial reporting in the wake of The Sarbanes-Oxley Act (PricewaterhouseCoopers [PwC] 2004; Ernst&Young [E&Y] 2004). We developed a realistic spreadsheet model in order to expose students to internal control issues inherent in a spreadsheet environment....
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