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ASB’s proposed Standard encourages professional scepticism

  • Published: 23 Aug 2019

The American Institute of CPAs’ (AICPA) Auditing Standards Board (ASB) has issued Proposed Statement on Auditing Standards (SAS), Auditing.... read more

RSM Global comments on VAT changes in Poland

  • Published: 23 Aug 2019

The Polish tax authorities have announced that, with effect from 1 November 2019, Poland is introducing what is known as a Split Payments Mechanism.... read more

IASB to hold further meeting on IBOR reform

  • Published: 23 Aug 2019

The IASB is holding an additional meeting on 28 August to discuss feedback received on ED/2019/1 'Interest Rate Benchmark Reform (Proposed.... read more

PCAOB provides guidance on auditing estimates and use of specialists

  • Published: 23 Aug 2019

The US Public Company Accounting Oversight Board (PCAOB) has released four staff guidance documents to raise awareness and assist auditors in.... read more

ICAEW comments on employment allowance and state aid

  • Published: 22 Aug 2019

The Institute of Chartered Accountants in England and Wales (ICAEW) has submitted its comments on the Employment Allowance eligibility reforms.... read more

FASB proposes delay to insurance standards on long-duration contracts

  • Published: 22 Aug 2019

The Financial Accounting Standards Board (FASB) has issued a proposed Accounting Standards Update (ASU) that would grant all insurance companies.... read more

New AICPA Discussion Paper tackles materiality

  • Published: 21 Aug 2019

A new discussion paper from the American Institute of CPAs (AICPA) discusses the challenges of determining materiality in an attestation engagement.... read more

Moody’s says FASB got it wrong in delay to lease accounting

  • Published: 21 Aug 2019

Analysis by Moody’s of the Financial Accounting Standards Board’s  decision to delay the implementation of changes to how private companies report.... read more

HMRC auto-enrols companies in customs system

  • Published: 21 Aug 2019

HMRC is stepping up efforts to ensure businesses are ready to trade post-Brexit by automatically enrolling companies in a customs system, doubling.... read more

UK Chancellor considering AAT stamp duty proposal

  • Published: 21 Aug 2019

In his first interview as Chancellor, published in The Times on 17 August, Sajid Javid MP confirmed he is considering the Association of Accounting.... read more

AICPA releases working drafts on new credit loss standard

  • Published: 16 Aug 2019

The AICPA’s Financial Reporting Executive Committee (FinREC) has issued working drafts of accounting issues related to the implementation of.... read more

FASB issues proposal to delay effective dates for private companies

  • Published: 15 Aug 2019

The Financial Accounting Standards Board (FASB) has proposed an Accounting Standards Update (ASU) that would grant private companies,.... read more

IFAC issues positive comment on IAASB paper on Less Complex Entities

  • Published: 14 Aug 2019

IFAC has submitted a comment letter to further highlight the importance of the issues covered in the IAASB’s Discussion Paper, Audits of Less.... read more

FCA agrees phased implementation of Strong Customer Authentication

  • Published: 14 Aug 2019

The UK Financial Conduct Authority (FCA) has agreed a plan that gives the payments and e-commerce industry extra time to implement Strong Customer.... read more

New Zealand gives the greenlight to crypto salaries

  • Published: 13 Aug 2019

The New Zealand Inland Revenue (Te Tari Takke) has issued a public ruling allowing employees to receive salaries in cryptocurrencies from 1.... read more

HMRC specialist task forces generate £541m

  • Published: 12 Aug 2019

There has been a 17% increase in the amount of extra revenue generated by HMRC’s specialist task forces in just a year to £541m in 2018/19, up from.... read more

Deloitte US uses AI to transform indirect tax recovery

  • Published: 9 Aug 2019

Deloitte US has deployed a technology-enabled solution — CognitiveTax Insight (CogTax) — to provide a more efficient analysis of clients' indirect.... read more

IVSC consults on financial instruments agenda

  • Published: 9 Aug 2019

The recently appointed Financial Instruments Standards Board (FISB) has published an Agenda Consultation, seeking feedback regarding the approach.... read more

IASB seeks candidates for IFRS Taxonomy Consultative Group

  • Published: 9 Aug 2019

The International Accounting Standards Board (IASB) is seeking candidates to join the IFRS Taxonomy Consultative Group from 1 April 2020. The IFRS.... read more

SFO updates co-operation guidance for companies

  • Published: 9 Aug 2019

The UK Serious Fraud Office has issued guidelines to assist in assessing co-operation from business entities under investigation, saying:.... read more


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