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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

AASB logo STANDARD-SETTERS HONOURED IN AUSTRALIA DAY AWARDS
27 January 2015

The AccountingEducation.com community join the AASB in congratulating the former AASB Chair Kevin Stevenson and former AASB Deputy Chair Ian McPhee who have been recognised in the 2015 Australia Day awards.


Deloitte logo DELOITTE MAINTAIN POSITION AS LARGEST GLOBAL ACCOUNTING FIRM
27 January 2015

Deloitte retains its lead over PwC with £22.53bn in global income. It is the first time the global accounting network has retained number one spot in consecutive years, beating rival PwC by $248m. PwC, however, is yet to see the impact of the acquisition of global consultancy Booz & Co, which was finalised in the last few months of its 2014 financial year.


AASB logo AASB 9 FINANCIAL INSTRUMENTS ISSUED BY AASB
27 January 2015

The complete version of AASB 9 (2014) Financial Instruments has now been issued. It supersedes AASB 9 (2009), AASB 9 (2010) and AASB 139 Financial Instruments: Recognition and Measurement and applies to annual reporting periods beginning on or after 1 January 2018.


JOINT FASB/IASB VIDEOCONFERENCE BOARD MEETING HELD ON JANUARY 21, 2015
25 January 2015

The FASB and IASB Boards met on January 21, 2015, and deliberated issues concerning leases. The reported decisions are tentative and may be changed at future meetings.


IAASB PROPOSES CHANGES FOR REPORTING ON SPECIAL PURPOSE FINANCIAL STATEMENTS
24 January 2015

The International Auditing and Assurance Standards Board® (IAASB®) has released proposals to enhance auditor reporting on special purpose financial statements. The Exposure Draft includes changes proposed to ISA 800, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, and ISA 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement.


AS STATE OF THE UNION TACKLES CYBERSECURITY A NEW ISACA SURVEY SHOWS 86% SEE CYBERSECURITY SKILLS SHORTAGE
24 January 2015

A new global survey of more than 3,400 members of IT association ISACA shows that close to half (46 percent) of respondents expect their organization to face a cyberattack in 2015 and 83 percent believe cyberattacks are one of the top three threats facing organizations today. Yet an alarming 86 percent say there is a global shortage of skilled cybersecurity professionals and only 38 percent feel prepared to fend off a sophisticated attack. The 2015 Global Cybersecurity Status Report survey was conducted just one week before US President Barack Obama’s State of the Union address, which discussed a range of actions to reduce cyberthreats and data privacy risks.


FRC REPORTS ON BETTER COMPLIANCE WITH UK GOVERNANCE CODE AND NEED FOR IMPROVED ADHERENCE TO UK STEWARDSHIP CODE
24 January 2015

The Financial Reporting Council’s (FRC) annual review of developments in Corporate Governance and Stewardship for 2014 has seen an increase in signatories to the Stewardship Code with signs of better engagement with large companies by investment managers. However, more needs to be done to ensure asset owners and managers follow-through on their commitment to the principles set out in the Code.


CIMA AND AICPA RECOGNIZE 3 PROFESSORS FOR MANAGEMENT ACCOUNTING RESEARCH WITH GREATEST POTENTIAL FOR IMPACT
24 January 2015

The AICPA and CIMA, under the banner of their Chartered Global Management Accountant designation, presented the Greatest Potential Impact on Management Accounting Practice Award to Scott B. Jackson of the University of South Carolina, Timothy M. Keune of the University of Dayton and Leigh Salzsieder of the University of Missouri-Kansas City. Their paper, “Debt, Equity and Capital Investment,” shows that debt financing might push managers away from investing in projects that increase firm value, providing evidence about the effect of an organization’s capital structure on key internal decisions.


IAASB ISSUES FINAL STANDARDS TO IMPROVE AUDITOR'S REPORT
24 January 2015

The International Auditing and Assurance Standards Board® (IAASB®) has released its new and revised Auditor Reporting standards, designed to significantly enhance auditor’s reports for investors and other users of financial statements.


E&Y REPORT HIGHLIGHTS ON A THIRD OF UK BUSINESSES USE BIG DATA IN THEIR STRATEGIC DECISION MAKING PROCESS
24 January 2015

Just 31% of businesses have significantly restructured their operations to help big data be at the heart of every business decision, according to new research from EY that looks at how companies are currently using big data analytics to find, measure, create and protect value across their organisations.


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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 event

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FRC Logo FRC Open Meeting on Priorities
04 February 2015 ( 1 hour )
You are invited to attend the FRC’s Open Meeting for stakeholders to comment on its priorities for 2015/16 on Wednesday 4 February 2015 between 4.00 pm and 5.00 pm at Saddler's Hall, 40 Gutter Lane, London EC2V 6BR. The FRC issued its Draft Plan and Budget 2015/16 on 18 December, inviting comments by 16 February 2015....
Event added 24/01/15
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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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