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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

FASB new logo FASB ISSUES ASU ON CONSOLIDATED COLLATERALIZED FINANCING ENTITY
06 August 2014

The FASB has issued Accounting Standards Update (ASU) No. 2014-13, Consolidation (Topic 810): Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity (a consensus of the Emerging Issues Task Force).


IIA logo EXPOSURE DRAFT ISSUED ON JAPAN’S MODIFIED INTERNATIONAL STANDARDS
05 August 2014

The Accounting Standards Board of Japan (ASBJ) has issued an Exposure Draft on Japan’s Modified International Standards (JMIS): Accounting Standards Comprising IFRSs and the ASBJ Modifications.


IIA logo IIA TASK FORCE RECOMMENDS CHANGES TO INTERNAL AUDIT FRAMEWORK
05 August 2014

The Institute of Internal Auditors (IIA) has announced proposed enhancements to the International Professional Practices Framework (IPPF) and a 90-day exposure period amid heightened legislative, regulatory, and market-driven demands on the internal audit profession.


NEW CYBERSECURITY REPORT OFFERS INVESTORS STRATEGIES TO EVALUATE RISK
04 August 2014

A new report from PwC US and the Investor Responsibility Research Center Institute (IRRCi) indicates that while companies must disclose significant cyber risks, those disclosures rarely provide differentiated or actionable information. The report examines key cybersecurity threats to corporations and provides information to investors struggling to evaluate investment risk, business mitigation strategies, and the quality of corporate board oversight.


IASB COMPLETES REFORM OF FINANCIAL INSTRUMENTS ACCOUNTING
24 July 2014

The International Accounting Standards Board (IASB) has completed the final element of its comprehensive response to the financial crisis by issuing IFRS 9 Financial Instruments. The package of improvements introduced by IFRS 9 includes a logical model for classification and measurement, a single, forward-looking ‘expected loss’ impairment model and a substantially-reformed approach to hedge accounting.


U.S. STUDY SHOWS BIG DECLINE IN RESTATEMENTS
24 July 2014

An in-depth academic analysis of trends and characteristics of restatements to public company financial statements in the United States in the 10-year period following the Sarbanes-Oxley Act (SOX) reveals a substantial drop in the number and severity of restatements.


ISACA OUTLINES FIVE PRINCIPLES FOR EFFECTIVE INFORMATION AND TECHNOLOGY GOVERNANCE
24 July 2014

In new guidance just issued, global IT association ISACA has outlined five principles organizations can use to effectively govern and manage their information and technology.


IAESB PROPOSES FRAMEWORK TO ENHANCE CLARITY OF STANDARDS
24 July 2014

The International Accounting Education Standards Board (IAESB) has undertaken a project that has improved the relevancy, clarity, and consistency of its standards as well as their applicability to International Federation of Accountants (IFAC) members and associates.


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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 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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