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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

XRB New Zealand XRB ISSUE NEW PBE CONCEPTUAL FRAMEWORK
22 May 2016

XRB have just issued the Public Benefit Entities' Conceptual Framework (the PBE Conceptual Framework). This sets out the concepts that underpin general purpose financial reporting. It defines elements, such as assets and liabilities and contains guidance on matters such as recognition and measurement.


IASB logo IASB CONFIRMS AMENDMENTS TO CURRENT INSURANCE CONTRACTS STANDARD
22 May 2016

The International Accounting Standards Board (the Board) has confirmed it will amend the current insurance contracts Standard, IFRS 4. This is to address issues that may arise from implementing the new financial instruments Standard, IFRS 9, before implementing the new insurance contracts Standard which will replace IFRS 4.


IASB logo WEBINAR UPDATE - IASB WEEKLY WEBINAR SERIES ON INSURANCE CONTRACTS STANDARD
22 May 2016

In January 2016, the International Accounting Standards Board completed its planned technical decisions for the forthcoming insurance contracts Standard. This weekly series of webinars provides an overview of the forthcoming Standard.


IR SEEN AS KEY TO RESPONDING TO EC NON-FINANCIAL INFORMATION DIRECTIVE
22 May 2016

The Federation of European Accountants, the Association of Chartered Certified Accountants, Eumedion and PwC are just a few of the range of organizations that referred to the International IR Framework in their response to the European Commission on the Non-Financial Information Directive.


INTEGRATED REPORTING FRAMEWORK PANEL APPOINTED TO PROVIDE TECHNICAL ADVICE TO SUPPORT IIRS
22 May 2016

The IIRC has appointed of a panel of technical experts from across the world and from a large range of professional backgrounds to support the IIRC in its technical work. The role of the Framework Panel is to recommend to the IIRC Board any revisions, modifications or updates to the Framework. The Panel will also provide input when requested on guidance material that the IIRC develops.


FIRST INTEGRATED REPORTING TRAINING PARTNERS ANNOUNCED
22 May 2016

The IIRC has announced its first IR Foundation Partners for the delivery and promotion of IR Training. This initiative aims to ensure there is sufficient training available to develop individuals’ skills and build capacity for organizations to implement Integrated Reporting. It follows a period of engagement and consultation with the market that led to the development of the Competence Matrix.


IFRS FOUNDATION PUBLISHES 2015 ANNUAL REPORT
22 May 2016

The IFRS Foundation has published its Annual Report for the year ended 31 December 2015. With the theme of Focussing on the future, the Annual Report for 2015 provides an updated overview of the IFRS Foundation’s strategic objectives, which are broken down into its various priorities.


ACCOUNTANTS, LAWYERS RESOLVE TO FIGHT CORRUPTION AHEAD OF ANTI-CORRUPTION SUMMIT IN LONDON
22 May 2016

Ahead of the Anti-Corruption Summit London 2016, the International Federation of Accountants® (IFAC®) has signed a joint statement deploring corruption alongside professional accountancy organizations and the legal fraternity in the United Kingdom.


NZASB AMEND STANDARDS NZ IFRS 15 AND NZ IAS 7
22 May 2016

NZASB have issued two amending standards impacting for-profit entities: Clarifications to IFRS 15 and Disclosure Initiative (Amendments to NZ IAS 7)


IFRS FOUNDATION PUBLISHES FREE 2016 POCKET GUIDE TO IFRS STANDARDS
22 May 2016

The 2016 edition of the Pocket Guide to IFRS® Standards: the global financial reporting language has been published by the IFRS Foundation. Put together by ex-Board member Paul Pacter, the analysis outlined in the Pocket Guide is conducted across 143 jurisdictions representing 98 per cent of global GDP. It shows that IFRS Standards are required for all or most domestic publicly accountable entities (listed companies and financial institutions) in 119 jurisdictions—83 per cent of those surveyed. Most of the remaining jurisdictions permit their use.


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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.

There are over 100 courses to choose in topics ranging from technical, regulatory and soft skilled courses.

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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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