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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 52)   previous | next

IFIAR logo INDEPENDENT AUDIT REGULATORS AGREE TO IMPLEMENT NEW BOARD STRUCTURE AND ESTABLISH PERMANENT SECRETARIAT IN JAPAN
Contributed by: Andy Lymer
24 April 2016

48 Members of the International Forum of Independent Audit Regulators (IFIAR) were hosted by the Financial Reporting Council (FRC) in London, United Kingdom, this week at their annual meeting to advance their common interest in promoting high quality audits globally.


FRC Logo GUIDANCE ISSUED BY FRC ON THE GOING CONCERN BASIS OF ACCOUNTING AND REPORTING ON SOLVENCY AND LIQUIDITY RISKS
Contributed by: Andy Lymer
24 April 2016

The Financial Reporting Council (FRC) has issued guidance for directors of companies which brings together the requirements of company law, accounting standards, auditing standards, other regulation and existing FRC guidance relating to the going concern basis of accounting. The guidance also covers, within the context of principal risks and uncertainties disclosed in the strategic report, solvency and liquidity risks.


IPSASB logo IPSASB PUBLISHES THE APPLICABILITY OF IPSASS
Contributed by: Andy Lymer
24 April 2016

The International Public Sector Accounting Standards Board (IPSASB) has published The Applicability of IPSASs and a revised Preface to International Public Sector Accounting Standards (Preface), which change how the IPSASB communicates the type of public sector entities that it considers when developing an IPSAS or Recommended Practice Guideline (RPG).


NZASB ISSUES FOR-PROFIT STANDARD CLARIFYING ACCOUNTING FOR DEFERRED TAX ASSETS
Contributed by: Andy Lymer
24 April 2016

NZASB have issued an amending standard which amends NZ IAS 12 Income Taxes to clarify how to account for deferred tax assets related to debt instruments measured at fair value.


EXPLANATORY GUIDE TO APPLICATION OF ACCOUNTING STANDARDS FRAMEWORK CONSIDERED AT XRB BOARD HELD 14 APRIL 2016
Contributed by: Andy Lymer
24 April 2016

The matters considered at the XRB Board held on Thursday 14 April 2016 in Wellington included: The Board considered and approved for issue the Explanatory Guide XRB A1 Guide to the application of the Accounting Standards Framework (EG A1).


IASB ISSUES AMENDMENTS TO THE REVENUE STANDARD - IFRS 15
Contributed by: Andy Lymer
24 April 2016

The International Accounting Standards Board (the Board) has issued amendments to the Revenue Standard, IFRS 15 Revenue from Contracts with Customers, clarifying some requirements and providing additional transitional relief for companies that are implementing the new Standard.


IASB STAFF WEBCAST RELEASED - DEFINITION OF A LEASE
Contributed by: Andy Lymer
24 April 2016

The IASB staff have recorded a web presentation discussing the requirements in IFRS 16 Leases relating to the definition of a lease. This is the third in a series of webcasts the International Accounting Standards Board is providing to support the implementation of IFRS 16.


ADOPTIONS OF THE IFRS STANDARDS IN JAPAN CONTINUE TO GROW
Contributed by: Andy Lymer
24 April 2016

Data recently published by the TSE shows that as of March 2016, 128 companies (accounting for 27 per cent of TSE market capitalisation) have adopted or plan to adopt IFRS Standards.


FIRST SET OF GRI SUSTAINABILITY REPORTING STANDARDS RELEASED FOR PUBLIC COMMENT
Contributed by: Andy Lymer
24 April 2016

The first set of exposure drafts of GRI Sustainability Reporting Standards (GRI Standards) is now available for public comment. For a period of 90 days, anyone can review the initial set of six GRI Standards and offer feedback to the Global Sustainability Standards Board (GSSB), the independent standard-setting body, which acts in the public interest to develop and approve GRI Standards.


IVSC PUBLISHED FOUR EXPOSURE DRAFTS THAT FORM PART OF IVS 2017
Contributed by: Andy Lymer
24 April 2016

The IVSC Standards Board has taken a significant step forward towards its goal of deepening the International Valuation Standards to ensure they are fit for purpose and provide much needed clarity and market efficiency. The Board has finalised four Exposure Drafts that will form part of IVS 201 and seeks comment on them.


Showing articles: 1 to 10 (out of 52)   previous | next
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