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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

IASB CHAIRMAN TO PRIORITISE COMMUNICATION EFFECTIVENESS OF FINANCIAL STATEMENTS DURING SECOND TERM
03 July 2016

Hans Hoogervorst, Chairman of the International Accounting Standards Board (the Board), has outlined plans to prioritise improvements to the communications value of financial statements as the main outcome of the Board’s recent Agenda Consultation.


IVS AND USPAP ANNOUNCE RELEASE OF HARMONISED STANDARDS
03 July 2016

The International Valuation Standards Council (IVSC), and The Appraisal Foundation (Foundation), have announced the release of the anticipated harmonization of standards, A Bridge from USPAP to IVS.


NEW REPORT CAPTURES GLOBAL INSIGHTS IN ETHICS RISKS FOR BUSINESS
03 July 2016

While workplace misconduct is a constant challenge across the globe, organizations can reduce it through robust ethics and compliance programs, the Ethics & Compliance Initiative (ECI) says in a new study co-sponsored by the CAQ. The report, available for free download at www.ethics.org, presents findings from ECI's Global Business Ethics Survey (GBES), which polls workers in 13 countries.


NZASB SEEKS INPUT ON CLARIFYING THE DEFINITION OF A BUSINESS, AND ACCOUNTING FOR PREVIOUSLY HELD INTERESTS
03 July 2016

The IASB has recently released an exposure draft, ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments to IFRS 3 and IFRS 11), which proposes amendments to clarify the definition of a business and how an acquirer should account for previously held interests in a business if acquiring control, or joint control, of that business. The proposals in the Exposure Draft are relevant for Tier 1 and Tier 2 for-profit entities. While the New Zealand Accounting Standard Board (NZASB) is committed to adopting international standards, the NZASB also seeks to ensure those standards reflect our New Zealand conditions.


IASB ISSUES NARROW-SCOPE AMENDMENTS TO IFRS 2 SHARE-BASED PAYMENT
03 July 2016

The International Accounting Standards Board (the Board) has issued amendments to IFRS 2 Share-based Payment, clarifying how to account for certain types of share-based payment transactions.


IASB PROPOSES NARROW SCOPE AMENDMENTS TO IFRS 3 BUSINESS COMBINATIONS AND IFRS 11 JOINT ARRANGEMENTS
03 July 2016

The International Accounting Standards Board (the Board) has published for public consultation proposed amendments to IFRS 3 Business Combinations and IFRS 11 Joint Arrangements. It clarifies both the definition of a business and how to account for previously held interests.


BREXIT: UNCERTAINTY ABOUNDS; IFAC RECOGNIZES CHALLENGES AHEAD, RENEWS CALLS FOR GLOBAL COOPERATION TO SUPPORT STRONG, SUSTAINABLE GLOBAL ECONOMY
03 July 2016

IFAC issued the following statement in light of the UK's referendum decision to begin the process of exiting from its membership of the European Union. "The decision on the UK referendum on Europe last week caught many by surprise; capital markets have reacted negatively, and we can expect them to continue to reflect uncertainty in the short term". Further details of the statement can be found in our full news item. The withdrawal process could be a long and complex one, spanning a number of years, and the knock-on effect in Europe is hard to predict.


NEW DRAFT KING IV REPORT ECHOS IIRC CALL FOR THREE SHIFTS
03 July 2016

The IIRC has responded to the King Committee on Corporate Governance in South Africa, which has issued the Draft King IV Report, to applaud them for their continuing leadership in advancing a progressive and inclusive model of corporate governance. The King IV draft commends the three shifts that the IIRC is actively calling for saying, "The concepts dealt with [in the report] - leadership, the organisation in society, corporate citizenship, sustainable development, stakeholder inclusivity, integrated thinking and integrated reporting - are relevant to three connected paradigm shifts in corporate thinking."


KPMG RELEASE RESEARCH INTO HOW REPORTS NEED TO EVOLVE
03 July 2016

KPMG has released its latest survey of business reporting in an effort to highlight weaknesses and identify good practice, calling for the presentation of a broader range of business-focused information. The report gives important insights into the value of information for investors to enable them to make better decisions both now and in the future.


LATEST IIRC CREATING VALUE PUBLICATION TURNS SPOTLIGHT ON HUMAN CAPITAL REPORTING
03 July 2016

The latest publication in the Creating Value series turns the spotlight on human capital within a business. This is a complex area; human capital is by its nature a highly variable resource, influenced by geography and culture, industry and organization. The needs that organizations have of human capital also change over time as markets, technology and societies develop. Managing and reporting on human capital is challenging, but vital to help organizations create and maximize value.


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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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