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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 newswire - Double Entries - was going for some years before this and is now in its 21st 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

Accounting Standards Board of Japan ASBJ ISSUES JAPAN MODIFIED INTERNATIONAL STANDARDS COMPRISING IFRS AND ASBJ MODIFICATIONS
30 June 2015

The Accounting Standards Board of Japan (ASBJ) has issued “Japan’s Modified International Standards (JMIS): Accounting Standards Comprising IFRSs and the ASBJ Modifications,” which was approved at its 314th Board meeting held on 29 June 2015.


XBRL US logo XBRL MARKET LEADERS JOIN FORCES TO IMPROVE THE UTILITY OF XBRL DATA
30 June 2015

XBRL US and an alliance of five companies – Merrill Corporation, RDG Filings, RR Donnelley, Vintage (a Division of PR Newswire), and Workiva Inc. – have announced the joint formation of the XBRL US Center for Data Quality to improve the utility of XBRL financial data filed with the U.S. Securities and Exchange Commission (SEC).


FASB new logo FASB STAFF PROVIDES SECOND SET OF FAQS FOR NOT-FOR-PROFIT ASU
30 June 2015

In conjunction with the proposed Accounting Standards Update (ASU) Presentation of Financial Statements of Not-for-Profit Entities, the FASB staff has prepared a second set of Frequently Asked Questions (FAQ) about the ASU.


IFAC LAUNCHES GLOBAL REGULATION SURVEY
30 June 2015

a new Global Regulation survey has been launched by IFAC to assess the impact of regulation on organizations and individuals. The anonymous, 4 minute survey will help IFAC better understand how regulation impacts you and your organization, and how regulation might improve.


IASB PROPOSES NARROW-SCOPE AMENDMENTS FOR PENSION ACCOUNTING
29 June 2015

The International Accounting Standards Board (IASB) has published for public comment proposed narrow-scope amendments to its pension accounting requirements. The proposed changes are designed to improve information to investors and address some diversity in practice.


IFRS FOUNDAITON TRUSTEES ANNOUNCE NEW COMPOSITION OF ACCOUNTING STANDARDS ADVISORY FORUM (ASAF)
29 June 2015

The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), have announced the membership of the Accounting Standards Advisory Forum (ASAF) for the next three years.


HISTORICAL COST AND FAIR VALUE ARE NOT AS FAR APART AS THEY MAY SEEM - ACCORDING TO IASB CHAIR HANS HOOGERVORST AT LEAST
29 June 2015

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), has delivered a speech on what he calls one of the most difficult topics in accounting—how assets and liabilities should be measured. Speaking at the IFRS Foundation’s conference in Paris, he presented high-level, general observations on when historical cost and current value measurement could be most appropriate.


IFRS FOUNDATION PUBLISHES FREE TEACHING MATERIALS ON ACCOUNTING FOR LIABILITIES
29 June 2015

The IFRS Foundation Education Initiative has published the third part of its comprehensive Framework based IFRS teaching material. This batch is focused on accounting for liabilities.


IASB COMPLETE POST-IMPLEMENTATION REVIEW OF BUSINESS COMBINATIONS STANDARD IFRS 3
29 June 2015

The International Accounting Standards Board (IASB) has announced the completion of its Post-implementation Review of IFRS 3 Business Combinations. It shows general support for the accounting requirements in the Standard but identifies some areas where further research will be undertaken, including accounting for goodwill.


EUROPEAN COMMISSION ADOPTS REPORT ON THE USE OF IFRS IN THE EU
29 June 2015

The European Commission has adopted a report on the evaluation of its Regulation on the application of International Financial Reporting Standards (IFRS) which have been applicable to the consolidated financial statements of listed companies in the European Union since 2005. The key findings showed that IFRS was successful in creating a common accounting language for capital markets. Companies were mostly positive about their experience of using IFRS and in most cases, benefits outweighed costs. The report identifies room for improvement in some areas. The collaboration between actors in the endorsement process could be enhanced to improve timeliness and to allow for a more holistic consideration of standards with other aspects of EU law.


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Book of the Week

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Solomon Corporate Goveranance cover 4th edition Corporate Governance and Accountability - 4th edition
by Jilll Solomon
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Latest event

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2015 JCAE Mid-Year Symposium
03 July 2015 ( 1 day )
CALL FOR PAPERS JOURNAL OF CONTEMPORARY ACCOUNTING AND ECONOMICS (JCAE) MID-YEAR SYMPOSIUM Friday 3rd of July 2015 University of Tasmania, Hobart, Australia INTRODUCTION The 2015 JCAE Mid-Year Symposium is jointly organised by The University of Technology Sydney and The University of Tasmania....
Event added 22/03/15
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Latest Library Item

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ICAS logo ICAS and IAAER Call for Research to Inform the IAASB Standard-setting Process
03 May 2015
Author(s):ICAS, IAAER, IAASB
Type:Academic papers (complete)
The International Auditing and Assurance Standards Board (IAASB), The Institute of Chartered Accountants of Scotland (ICAS) and The International Association for Accounting Education and Research (IAAER) are delighted to announce a new global call for research to gather independent evidence to inform the IAASB’s crucial standard setting process.
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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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