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Technical brief on the implementation of the EU audit reform

  • Author: Carlos Martin Tornero
  • Published: 27 Nov 2015

Ahead of the implementation on each member state, find out more about potential scenarios in four maps explaining the definition of PIE; mandatory.... read more

Comment: Cuts to working visas don’t add up for accountants

  • Published: 24 Nov 2015

Changes to skilled worker visas could cut off valuable talent source, writes Simon Grant, head of members for chartered accountants Australia and.... read more

Future of SME accounting – views of Sir David Tweedie, Robin Jarvis, Larisa Kosholkina and IFAC

  • Author: Carlos Martin Tornero
  • Published: 24 Nov 2015

Sir David Tweedie, the architect of the IFRS global expansion and now chairman of the International Valuation Standards Council; Robin Jarvis,.... read more

Comment: 10 years – and counting on accountancy

  • Published: 18 Nov 2015

By Toyin Ademola, head of ACCA Nigeria | What I have learned over the last 10 years is that Nigeria needs professionally qualified accountants..... read more

Natural capital accounting to make smarter use of the planet’s resources

  • Author: Franchesca Hashemi
  • Published: 18 Nov 2015

Accounting for natural assets could limit environmental damage and add value to countries’ wealth or the balanced books of a business. But should.... read more

Bodo Richardt: “Secondary markets, as envisaged by the CMU, have serious drawbacks”

  • Author: Carlos Martin Tornero
  • Published: 17 Nov 2015

Special SME accounting -- The president of the European Federation of Accountants and Auditors for SMEs (EFAA), Bodo Richardt, shares his views.... read more

Steven Brice: “Standard setters need to pay attention to non-financial metrics in the SME sector”

  • Author: Carlos Martin Tornero
  • Published: 16 Nov 2015

Special SME accounting -- Steven Brice is a financial reporting partner at Mazars in the UK, and advises the Financial Reporting Council (FRC) in.... read more

Salary survey: Follow the money

  • Author: Franchesca Hashemi
  • Published: 13 Nov 2015

Based on proprietary research conducted by The Accountant in association with salary benchmarking website Emolument.com, Franchesca Hashemi.... read more

David Gorton: It’s impractical to analyse SMEs as a single class of business

  • Author: Carlos Martin Tornero
  • Published: 13 Nov 2015

Special SMEs accounting -- David Gorton, senior partner and head of corporate services at Praxity’s PM+M, has expertise in corporate transactions.... read more

Antoni Gómez: “It is a nightmare for SMEs to navigate round the different accounting rules that apply to different countries”

  • Author: Carlos Martin Tornero
  • Published: 12 Nov 2015

Special: SMEs accounting -- Antoni Gómez is the international chair of Auren, a network that serves small and medium-sized entities. He brings a.... read more

Beware of your duties

  • Author: Franchesca Hashemi
  • Published: 4 Nov 2015

Directors and senior managers are under a much hotter spotlight in the UK, Franchesca Hashemi reports, as a statutory "duty of responsibility".... read more

Consolidation trends: AICPA and CIMA call ‘referendum’ on transatlantic integration

  • Author: Carlos Martin Tornero
  • Published: 2 Nov 2015

So far, AICPA and CIMA are seeking more integration but would they ever become one?. read more

Comment: Ethics – stick to the principles

  • Author: Alex Malley
  • Published: 28 Oct 2015

While rules and regulations are in the purview of others, let’s keep our Code of Ethics as the foundation of our principles and public interest.... read more

Helena Morrissey on the price of everything (and the value of nothing)

  • Author: Carlos Martin Tornero
  • Published: 28 Oct 2015

Morrissey’s insistence on non-financial reporting is a clear indication of what accountants should do to remain a valuable profession: As difficult.... read more

Comment: An immature audit law

  • Published: 26 Oct 2015

José María Bové, founding partner and chairman of HLB International’s member firm in Spain, HLB Bové Montero y Asociados, expresses his concerns.... read more

Non-audit services monitor: Brazil – Data

  • Author: Franchesca Hashemi
  • Published: 16 Oct 2015

The Accountant, in association with sister title International Accounting Bulletin, have produced a new data set aimed at measuring the balance.... read more

Comment: The eternal Greece of the financial engineer’s mind

  • Published: 12 Oct 2015

By Nick Dunbar | Exactly 12 years ago I wrote about a Greek disappearing act: how in 2001 the country concocted a swap deal with Goldman Sachs to.... read more

Non-audit services monitor: Colombia – Data

  • Author: Franchesca Hashemi
  • Published: 7 Oct 2015

The Accountant, in association with sister title International Accounting Bulletin, have produced a new data set aimed at measuring the balance.... read more

Q&A with Ian Ball: “If Germany used IPSAS, it would need to report a loss associated with its holdings of Greek Government debt”

  • Author: Carlos Martin Tornero
  • Published: 6 Oct 2015

Ian Ball, chairman of the Chartered Institute of Public Finance and Accounting (CIPFA) and financial transparency champion, answers the questions.... read more

A risky business

  • Author: Carlos Martin Tornero
  • Published: 28 Sep 2015

Los Angeles/London. As COSO's ERM framework and ISO 31000 standard are currently being reviewed, Carlos Martin Tornero talks to two leading.... read more


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