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Interview: CIMA launches a consultation “of principle”

  • Author: Carlos Martin Tornero
  • Published: 10 Feb 2014

The Chartered Institute of Management Accountants (CIMA) head of policy research Naomi Smith tells Carlos Martin Tornero about the reasons to.... read more

PCAOB extends comment period for engagement partner disclosure

  • Author: Jonathan Minter
  • Published: 31 Jan 2014

The US Public Company Accounting Oversight Board (PCAOB) has extended the period for comment on its re-proposal to require the disclosure of the.... read more

IASB issues interim IFRS 14, and seeks feedback on IFRS3

  • Author: Jonathan Minter
  • Published: 30 Jan 2014

The International Accounting Standards Board (IASB) has begun a public consultation of its review of IFRS 3: Business Combinations and also issued.... read more

IASB asked to rethink going concern disclosures

  • Author: Carlos Martin Tornero
  • Published: 21 Jan 2014

The Australian Accounting Standards Boards (AASB) has called on the International Accounting Standards Board (IASB) to reconsider adding to its.... read more

Hong Kong companies fail to report carbon emissions

  • Author: Vincent Huck
  • Published: 24 Dec 2013

Less than 1% of the companies listed on the Hong Kong Stock Exchange (HKEx) disclose carbon information in accordance with international reporting.... read more

IFRS and IASB appoints senior staff

  • Author: TA edtorial
  • Published: 13 Dec 2013

The IFRS Foundation has appointed Joanna Perry as chairman of the IFRS advisory council and the International Accounting Standards Board (IASB) has.... read more

European audit oversight bodies share inspection reports

  • Author: Vincent Huck
  • Published: 11 Dec 2013

In a move to improve audit quality in Europe through the co-operation of national regulators, the European Audit Inspection Group (EAIG) has.... read more

IFRS footprint in the US intensifies, transition costs lower than feared: Hoogervorst

  • Author: TA editorial
  • Published: 11 Dec 2013

There is a large IFRS footprint in the US which is expected to grow, the International Accounting Standards Board (IASB) chairman Hans Hoogervorst.... read more

FRC to simplify accounting for smaller businesses

  • Author: Jonathan Minter
  • Published: 10 Dec 2013

The UK Financial Reporting Council (FRC) has issued proposals to amend the Financial Reporting Standard for Smaller Entities (FRSSE) for consultation.. read more

IFRS Foundation voice concerns over Maystadt report

  • Author: Vincent Huck
  • Published: 6 Dec 2013

The IFRS Foundation has expressed some strategic and operational concerns regarding the Maystadt.. read more

PCAOB to reconsider engagement partner disclosure

  • Published: 5 Dec 2013

In order to increase transparency into audits the US Public Company Accounting Oversight Board (PCAOB) has re-proposed changes that would require.... read more

ACCA supports IAASB proposals on auditor reporting

  • Published: 21 Nov 2013

The Association of Chartered Certified Accountants (ACCA) has expressed support for the International Auditing and Assurance Standards Board.... read more

IASB hedge accounting model completed

  • Author: Carlos Martin Tornero
  • Published: 19 Nov 2013

The International Accounting Standards Board (IASB) has issued an amended model for hedge accounting aimed at better reflecting companies’ risk.... read more

News analysis: Insurance accounting discourages investors says Standard & Poor’s

  • Author: Carlos Martin Tornero
  • Published: 15 Nov 2013

S&P Financial Services Ratings managing director Rob Jones said that many general investors stay clear of the sector because it’s viewed as a.... read more

IFRS 13 and IAS 36 enforcement priorities for ESMA

  • Author: TA editorial
  • Published: 12 Nov 2013

Fair value measurement and impairment of non-financial assets are among the five European Common Enforcement Priorities of the European Securities.... read more

IFRS-based Nikkei index to be launched in Japan

  • Author: TA editorial
  • Published: 7 Nov 2013

The Japan Exchange Group (JEG) and the media organisation Nikkei will create an index called JPX-Nikkei Index 400, whereby “adoption” or “scheduled.... read more

Japan enhance use of IFRS

  • Author: Vincent Huck
  • Published: 30 Oct 2013

Revised rules issued by the Financial Services Agency of Japan (FSA) aim at enhancing the use of International Financial Reporting Standards (IFRS).... read more

Hong Kong regulatory oversight not strong enough: FRC

  • Author: TA editorial
  • Published: 29 Oct 2013

Regulatory oversight in Hong Kong failed to keep up with international practices according to a report by the Hong Kong Financial Reporting Council.... read more

IIRC to set up Asian committee under King’s patronage

  • Author: Carlos Martin Tornero
  • Published: 23 Oct 2013

The International Integrated Reporting Council (IIRC) is in talks with delegates from five South East Asian countries to set up a regional.... read more

Corporate reporting needs urgent reform: King

  • Author: Carlos Martin Tornero
  • Published: 18 Oct 2013

Current corporate reporting is unfit for purpose and in need of urgent reform, the International Integrated Reporting Council (IIRC) chairman.... read more


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