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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 39)   previous | next

XRB New Zealand NZASB SEEKS INPUT ON CLARIFYING THE DEFINITION OF A BUSINESS, AND ACCOUNTING FOR PREVIOUSLY HELD INTERESTS
Contributed by: Andy Lymer
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.


NEW REPORT CAPTURES GLOBAL INSIGHTS IN ETHICS RISKS FOR BUSINESS
Contributed by: Andy Lymer
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.


IVS AND USPAP ANNOUNCE RELEASE OF HARMONISED STANDARDS
Contributed by: Andy Lymer
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.


IASB CHAIRMAN TO PRIORITISE COMMUNICATION EFFECTIVENESS OF FINANCIAL STATEMENTS DURING SECOND TERM
Contributed by: Andy Lymer
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.


IASB ISSUES NARROW-SCOPE AMENDMENTS TO IFRS 2 SHARE-BASED PAYMENT
Contributed by: Andy Lymer
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
Contributed by: Andy Lymer
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
Contributed by: Andy Lymer
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
Contributed by: Andy Lymer
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
Contributed by: Andy Lymer
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
Contributed by: Andy Lymer
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.


Showing articles: 1 to 10 (out of 39)   previous | next
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