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IASB

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News

New pension standard 'could cost companies £10bn'

A new pension accounting standard may have huge cost implications but should boost transparency

17 Jun 2011

Lords Economic Affairs Committee - left to right - Lord Best Lord Lawson Lord MacGregor Lord Lipsey and Lord Hollick

Analysis

Economic Affairs Committee's IFRS ruling divides opinion

Many FDs welcome the Lords’ recommendation that SMEs stick with UK rules

15 Apr 2011

News

Just seven percent ready for new lease accounting standards

Companies expecting huge cost in implementation and impact on debt-to-equity ratios

23 Feb 2011

Opinion

Lease agreement reform will show the true state of the balance sheet

Sir David Tweedle aims to retire from the IASB having implemented a new standard

25 Oct 2010

Opinion

Framework for global standards suggests common ground

It’s one up for the long-term view, as the framework for global standards is unveiled

25 Oct 2010

Analysis

Analysis: IFRS will be big burden for SMEs

Big shock for small business: The main beneficiaries of IFRS are big corporations. So do small businesses need the burden of new rules and big fees, or will IFRS for SMEs have to change?

20 Oct 2010

Feature

Why FDs should not resist the updated IAS 19

Updating IAS 19 will allow closer comparison and examination of actuarial movements, says Anthony Harrington

05 Jul 2010

Feature

Douglas Flint and his influence over the regulators

HSBC FD Douglas Flint’s work with regulators is a politically astute move and a beneficial one for his business.

22 Dec 2009

Analysis

Copenhagen: emissions standard mooted

A delegation from the Big Four accountancy firms called for the creation of a single, global reporting standard for carbon emissions at December’s Climate Change Summit in Copenhagen.

20 Dec 2009

Opinion

Accounting: IFRS 9 and what it means for year-end reporting

The confusion and delays around IFRS 9’s adoption wreak havoc on year-end reporting

19 Dec 2009

Analysis

December Update

Our monthly roundup of news

24 Nov 2009

Opinion

Accounting: Moved to tiers by the changing face of UK reporting

International standards provide consistency, but the three-tier approach will create new problems.

12 Sep 2009

Opinion

Accounting: Four play – is non-audit work in jeopardy?

Auditor independence is back on the agenda – ­ as is the question of the Big Four as an auditing oligopoly.

23 May 2009

Opinion

Accounting – Hands off: political pressure will not deter standard setters

Standard setters will rightly resist anyone who wants accounting standards bent to their political will

27 Apr 2009

Analysis

Reality versus stability: The role of dynamic provisioning

Standard setters try to get to grips with the rules on dynamic provisioning

23 Mar 2009

Opinion

Accounting: Rip it up

Everything that FDs thought they knew has gone out the window. In some cases, that’s good news

22 Dec 2008

Opinion

Corporate governance: Doesn't compare

The very concept of global accounting comparability is threatened as Europe argues for IFRS carve outs

24 Nov 2008

Analysis

November Update: Essential News

Sterling suffers worse decline in 16 years, French finance minister orders audit of all French banks and, as suspected, banks are to blame for the global economic crisis, plus Financial Director's Technical Update

27 Oct 2008

Analysis

SEC issues statement clarifying 'fair value'

Fair value accounting is under increasing pressure as losses on writedowns tighten the credit markets further

27 Oct 2008

Upcoming Events

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8.30am, Thu 14 Jun 2012

Financial Director Summit 2012

The Financial Director Summit 2012 will provide a unique platform in which to share, compare and contrast experiences whilst learning and networking with peers

Latest Opinion

Business' best friend

Finance people must be the critical friend of business, writes CIMA's John Windle

Cutting electronic systems down to size

To be more competitive, we need far less management in companies, government and our electronic systems

Markets are too addicted to repeated doses of cheap cash

Large injections of liquidity by the major central banks have played a key role in underpinning recent bouts of optimism, but danger is still lurking in the shadows

Latest Analysis

Practical implications of a GAAR

The lack of certainty may inhibit many arrangements which are currently felt to be part of everyday planning, writes Owen Clutton

IAS 39 problems flare up again

Pirc is advising shareholders to vote against Barclays’ annual report. Richard Crump finds out why

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