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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 71)   previous | next

FASB new logo TENTATIVE DECISIONS FROM FASB BOARD MEETING ON MARCH 18, 2015
Contributed by: Bob Schneider
24 March 2015

The FASB Board met on March 18, 2015, and deliberated issues concerning (1) Conceptual Framework—Measurement, (2) Revenue Recognition—Narrow Scope Improvements and Practical Expedients, and (3) Agenda Prioritization. All of the reported decisions are tentative and may be changed at future Board meetings.


AOSSG logo AOSSG PUBLISH STRATEGIC PLAN FOR 2015-2019
Contributed by: Andy Lymer
22 March 2015

The AOSSG has published its strategic plan for 2015-2019. This papers describes the key AOSSG activities as well as other activities that will be considered in the following years.


AOSSG logo STUDY OF THE FINANCIAL STRENGTH OF 31 ISLAMIC FINANCIAL INSTITUTIONS PUBLISHED BY AOSSG
Contributed by: Andy Lymer
22 March 2015

The AOSSG has published its findings on a study of the financial statements of 132 Islamic financial institutions (IFIs) from 31 jurisdictions. Of the sampled IFIs, 46% stated compliance with International Financial Reporting Standards (IFRS), 18% with financial accounting standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), and most of the remaining samples complied with a local reporting framework.


FRC ISSUES NEW UK AND IRISH INTERIM REPORTING REQUIREMENTS
Contributed by: Andy Lymer
22 March 2015

The Financial Reporting Council (FRC) has issued revised interim reporting requirements (FRS 104 ‘Interim Financial Reporting’). FRS 104 is relevant for entities that apply UK and Irish GAAP and prepare interim financial reports. FRS 104 promotes the publication of informative and understandable interim financial reports and is consistent with the annual reporting requirements in new UK and Irish GAAP (FRS 102).


UK DEPARTMENT FOR BUSINESS, INNOVATION AND SKILLS ISSUES Q&A ON AUDITOR TENDERING AND ROTATION FRAMEWORK AS PART OF CONSULTATION OF EU REFORM PROPOSALS
Contributed by: Andy Lymer
22 March 2015

On 12 March the UK Government's Department for Business Innovation and Skills published a Q&A about the auditor tendering and rotation framework on the webpage for its consultation: Auditor regulation: discussion document on the implications of the EU and wider reforms. The purpose of the Q&A is to assist those preparing responses to the discussion document and/or preparing for the application of the requirements of the Regulation as from the application date on 17 June 2016.


PRE-EMPTION GROUP PUBLISHES REVISED STATEMENT OF PRINCIPLES FOR THE DISAPPLICATION OF PRE-EMPTION RIGHTS
Contributed by: Andy Lymer
22 March 2015

The Pre-Emption Group has published a revised Statement of Principles for the disapplication of Pre-Emption Rights, providing guidance to companies and shareholders on the factors to take into account when considering whether to disapply pre-emption rights. The revisions clarify the scope of the Principles to take account of market changes and developments in best practice and provide greater transparency.


ISACA ISSUES 9 ACTION ITEMS TO IMPROVE IT GOVERNANCE
Contributed by: Andy Lymer
22 March 2015

The Global IT association ISACA has issued nine key action items to help companies reduce costs, improve communication and operate more efficiently by improving the governance over their information and technology. In a new free guide titled; Getting Started With Governance of Enterprise IT (GEIT), ISACA recommends a three-phased plan. See full details in our news item.


OECD RELEASES NEW TAX POLICY WORKING PAPER ON FLAT TAXES IN SLOVAK REPUBLIC
Contributed by: Andy Lymer
22 March 2015

A new paper has been published as part of the OECD's Taxation Working Paper series. This working paper was produced in collaboration with the Institute for Financial Policy (IFP) of the Slovak Ministry of Finance - Moving Beyond the Flat Tax: Tax Policy Reform in the Slovak Republic.


INTERNATIONAL COMMUNITY CONTINUES MAKING PROGRESS TO END TAX EVASION SAYS NEW OECD PRESS RELEASE
Contributed by: Andy Lymer
22 March 2015

The Global Forum on Transparency and Exchange of Information for Tax Purposes has published 9 new peer review reports, including a Phase 1 Supplementary Report for Switzerland, demonstrating continuing progress toward implementation of the international standard for exchange of information on request. The OECD welcomed Switzerland’s recent moves towards greater tax transparency, which are sufficient to remove the country from a category of jurisdictions blocked from moving forward in the peer review process.


IASB SETS OUT PRACTICAL EFFECTS OF BRINGING LEASES ONTO THE BALANCE SHEET
Contributed by: Andy Lymer
22 March 2015

The International Accounting Standards Board (IASB) is in the process of finalising a new International Financial Reporting Standard (IFRS) that will require companies to bring leases onto the balance sheet. It has now also published a document outlining the likely practical effects of the new Leases Standard, as well as details on the similarities and differences between the IASB’s requirements and those of the US Financial Accounting Standards Board (FASB).


Showing articles: 1 to 10 (out of 71)   previous | next
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