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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

PCAOB ISSUES STAFF AUDIT PRACTICE ALERT ON THE AUDITOR’S CONSIDERATION OF A COMPANY’S ABILITY TO CONTINUE AS A GOING CONCERN
23 September 2014

The Public Company Accounting Oversight Board has issued a Staff Audit Practice Alert to remind auditors to continue to follow existing PCAOB standards when considering a company's ability to continue as a going concern.


IFAC new logo IFAC INTRODUCES NEW GUIDANCE ON SUPPLEMENTARY FINANCIAL MEASURES
23 September 2014

The Professional Accountants in Business (PAIB) Committee of the International Federation of Accountants (IFAC) has issued International Good Practice Guidance, Developing and Reporting Supplementary Financial Measures. The guidance provides recommendations for the use of supplementary financial measures as part of high-quality financial reporting in organizations.


GASB new logo GASB ISSUES USER SURVEY ON THE EFFECTIVENESS OF STATEMENT 34
20 September 2014

The Government Accounting Standards Board (GASB) is currently conducting pre-agenda research to inform its assessment of the effectiveness of Statement No. 34, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments, and related standards.


PCC VOTES TO SEND GAAP EXEMPTION TO FASB FOR APPROVAL
20 September 2014

The Private Company Council (PCC) met on September 16, 2014. It voted to send a GAAP exemption to the FASB for approval and also discussed actions in other areas.


AASB ISSUES ITC 32 - REPORTING THE FINANCIAL EFFECTS OF RATE REGULATION
20 September 2014

The Australian Accounting Standards Board (AASB) has issued ITC 32 Reporting the Financial Effects of Rate Regulation (which incorporates IASB DP/2014/2 of the same name). The AASB seeks feedback from constituents.


CHARTERED ACCOUNTANTS AUSTRALIA NEW ZEALAND SIGN MOU WITH INDIAN INSTITUTE OF CHARTERED ACCOUNTANTS
20 September 2014

Chartered Accountants Australia and New Zealand has announced a new Memorandum of Understanding (MOU) with the Institute of Chartered Accountants of India. The MOU coincides with the recent launch of a thought leadership publication The Accounting Profession’s Engagement with Asia. The publication highlights the importance of fostering closer ties with members, strategic partners and policy makers in Asia, with shaping the future of the accounting profession and collaboratively advancing our thought leadership and advocacy activities key focuses.


IPSASB APPROVES PUBLIC SECTOR CONCEPTUAL FRAMEWORK
20 September 2014

The International Public Sector Accounting Standards Board® (IPSASB®) has approved its Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (the Conceptual Framework).


AASB ISSUES ED 254 - MEASURING QUOTED INVESTMENTS IN SUBSIDIARIES, JOINT VENTURES AND ASSOCIATES AT FAIR VALUE
20 September 2014

The AASB has issued ED 254 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value. The AASB ED (which incorporates the IASB ED of the same name) seeks comments on the proposals to amend a range of Accounting Standards to clarify that an entity should measure the fair value of quoted investments and quoted cash-generating units as the product of the quoted price for the individual financial instruments that make up the investments held by the entity and the quantity of financial instruments.


FRC UPDATES UK CORPORATE GOVERNANCE CODE
20 September 2014

The Financial Reporting Council (FRC) has issued an updated version of the UK Corporate Governance Code (the Code). This significantly enhances the quality of information investors receive about the long-term health and strategy of listed companies, and raises the bar for risk management.


CONVENTIONS FOR ELECTRONIC TAGGING OF ACCOUNTS PUBLISHED BY FRC
20 September 2014

The Financial reporting Council (FRC) has published three finalised XBRL tagging conventions (“taxonomies”). Taxonomies enable accounts to be filed electronically and for users of information in corporate reports to extract the data they want and analyse it more effectively.


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Course of the Week

MSc in Financial Management at the University of Birmingham (UK) - NEW PROGRAMME now recruiting for September 2014 start

Click here for further details

[Advertise your courses here - email us for details]


Member Offers

Forensic Accounting Course

This new, online, course takes the student through the day to day work of a forensic accountant, including

  • fraud investigations,
  • damages assessments,
  • valuations and
  • legal proceedings.
Perfect for extending students’ understanding of this increasingly important field.

accountingcpd.net are offering members a 60% student discount.

For a review copy or more information contact andrew.turner@nelsoncroom.co.uk or 020 7582 3309.


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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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OUBS new logo Professor/Senior Lecturer - Department of Accounting & Finance
20 September 2014
Open University Business School, Milton Keynes, , 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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