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News Archive

Professor Newspaper

Our News Archive lets you browse through the last 6 months worth of News articles (3 weeks only available to unregistered users).

If you are a registered Partner of Accounting Education, you can also search all our News articles using the Advanced Search.

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Showing articles: 1 to 10 (out of 49)   previous | next

FAQS PUBLISHED ON DEVELOPMENT OF INTERNATIONAL PROFESSIONAL VALUATION STANDARDS
Contributed by: Andy Lymer
22 July 2014

As the project to develop International Professional Standards gets underway, the Professional Board has issued a set of FAQs discussing the reasons behind the project commenting on its scope.


AASB logo AASB MEETING REPORT (JULY 2014) - INCLUDING TIER 2 DISCLOSURE REQUIREMENTS, STAPLING ARRANGEMENTS AND DISCLOSURE INITIATIVE
Contributed by: Andy Lymer
22 July 2014

The AASB’s meeting (M139) was a two day meeting held on 16-17 July 2014. At this meeting the AASB made key decisions in relation to: Revenue – Tier 2, Stapling Arrangements and the Disclosure Initiative.


IFRS FOUNDATION AND ESMA SIGN JOINT STATEMENT OF PROTOCOLS
Contributed by: Andy Lymer
22 July 2014

The IFRS Foundation and the European Securities and Markets Authority (ESMA) have announced the agreement of a joint Statement of Protocols to serve as the basis for future co-operation in areas of mutual interest.


AOSSG RELEASE ACCOUNTING REPORT ON NEPAL
Contributed by: Andy Lymer
22 July 2014

AOSSG has published a report on the accounting standard setting capacity in Nepal. It makes a number of specific recommendations for how Nepal can be assisted in developing its capacity in this area.


EFRAG RELEASE DISCUSSION PAPER ON CLASSIFICATION OF CLAIMS
Contributed by: Andy Lymer
22 July 2014

EFRAG has published a Discussion Paper “Classification of Claims” to assist in developing an informed and reasoned approach to the claims side of the balance sheet, including the equity/liability distinction.


ESMA ISSUE GUIDELINES ON ENFORCEMENT OF FINANCIAL INFORMATION
Contributed by: Andy Lymer
22 July 2014

The European Securities and Markets Authority (ESMA) has published its final Guidelines on the enforcement of financial information published by listed entities in the European Union (EU). The aim of the guidelines is to strengthen and promote greater supervisory convergence in existing enforcement practices amongst EU accounting enforcers.


AASB COMMENTS ON THE IASB INSURANCE CONTRACT TENTATIVE DECISION
Contributed by: Andy Lymer
22 July 2014

The AASB has submitted a comment letter to the IASB in relation to one of the tentative decisions made by the IASB (published in the May 2014 IASB Update) in relation to Exposure Draft ED/2013/7 Insurance Contracts. In the letter the AASB expresses concerns about the tentative decision on the timing of recognition of the contractual service margin (CSM) in profit or loss.


AASB NOTES RELEASE OF IFRS AU SBR TAXONOMY 2014
Contributed by: Andy Lymer
22 July 2014

The AASB notes that the IFRS AU Taxonomy 2014, which companies can choose to use for lodging financial statements with the ASIC, has been released and is available from the SBR website. This Taxonomy is relevant for reporting periods ending on or after 30 June 2014.


KEVIN STEVENSON RETIRES AS AASB CHAIR
Contributed by: Andy Lymer
22 July 2014

Kevin Stevenson’s five-year term as Chair of the Australian Accounting Standards Board (AASB) concluded on 30 June 2014, along with his concurrent terms as a member of New Zealand’s Accounting Standards Board and Australia’s Financial Reporting Council (FRC). During his time at the AASB, Mr Stevenson has mentored a new generation of standard-setters at the AASB, established a Research Centre within the AASB, was Chair of the Asian-Oceanian Standard-Setters Group (AOSSG) for a two-year term, and was a founding member of the Accounting Standards Advisory Forum of the International Accounting Standards Board (IASB).


THE USE OF DIRECT ASSISTANCE BY INTERNAL AUDIT TO AN EXTERNAL AUDITOR IN SOUTH AFRICA
Contributed by: Dieter Gloeck
22 July 2014

The Independent Regulatory Board of Auditors, in June 2014 reconsidered its earlier decision to prohibit the use of direct assistance taken at its meeting in February 2014. The Board has now determined that the use of "direct assistance" will be permitted in South Africa. External auditors who make use of "direct assistance" provided by internal auditors should be alert to the extensive Requirements and Application Material in the grey shaded paragraphs in ISA 610 (Revised 2013), Using the Work of Internal Auditors.


Showing articles: 1 to 10 (out of 49)   previous | next
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