Accounting Standards

Collection by Michael Farrell

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Michael Farrell
An Investors perspective on IFRS 16 by IASB board member Sue Lloyd

An Investors Perspective on IFRS 16

Sir David Tweedie, the Board’s previous chairman, is famously known for saying that one day he would like to fly on an airplane that actually appears on the airline’s balance sheet…. The atta…

Nice summary of the new IFRS 16 Leases standard versus the old IAS 17 Leases standard

IFRS 16 Leases vs. IAS 17 Leases: How the lease accounting changed - CPDbox - Making IFRS Easy

How the lease accounting changes with the new standard IFRS 16 Leases? See the comparison with IAS 17 on a simple illustrative example!

The IFRS Foundation has issued a new Debrief series video, “From incurred to expected — two years to go.” The video features IASB Board member Sue Lloyd as she discusses aspects of IFRS which is set to be effective on 1 January

IFRS Foundation issues “Debrief” on IFRS 9

The IFRS Foundation has issued a new Debrief series video, “From incurred to expected — two years to go.” The video features IASB Board member Sue Lloyd as she discusses aspects of IFRS 9, which is set to be effective on 1 January 2018.

IFRS 2 Amendments effective 1 January 2018

PQ magazine, October 2016

PQ is a free monthly magazine for student accountants, focusing on the ACCA, CIMA, CIPFA, ICAEW and AAT qualifications. It's packed full of study tips, advice and guidance on how to pass accountancy exams, plus careers advice from the experts. PQ is the UK's leading independent accountancy magazine.

IASB clarifies matters relating to acceptable methods of depreciation & amortisation

IASB clarifies depreciation and amortisation

The International Accounting Standards Board (IASB) has published 'Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)'. The amendments provide additional guidance on how the depreciation or amortisation of property, plant and equipment and intangible assets should be calculated. They are effective for annual periods beginning on or after 1 January 2016, with earlier application being permitted.

General Electric to freeze pensions for employees Global Business, Business News, Crm System, Long Term Care, Financial Times, General Electric, Freeze, Accounting, Public

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News, analysis and comment from the Financial Times, the worldʼs leading global business publication

Irish bank denies it used accounting arrangement (IFRS 9 transition) to boost profits artificially.

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News, analysis and comment from the Financial Times, the worldʼs leading global business publication

Rolls-Royce set to report biggest ever headline loss (but see the part at the end about the new Revenue Recognition Standard). Rolls Royce, Supreme, Accounting, Pdf, Group, News, Beekeeping

Rolls-Royce set to report biggest ever headline loss (but see the part at the end about the new Revenue Recognition Standard).

The Shortcomings of IAS 37 by Graham Holt ACCA.

I recently told some accounting students that the main points of IFRS Fair Value Measurement can be summarised quite quickly and neatly. To save students some time, I've attached the theory excerpt from my own lecture notes: Accounting Student, Personalized Items, Summary, Notes, Projects, Reading, Abstract, Report Cards

IFRS 13: Fair Value Measurement

I recently told some accounting students that the main points of IFRS 13: Fair Value Measurement can be summarised quite quickly and neatly. To save students some time, I’ve attached the theo…

Intangibles article in October PQ Magazine Intangible Asset, Share Prices, Career Advice, Study Tips, Accounting, October, Magazine, Marketing, Business

PQ magazine, October 2016

PQ is a free monthly magazine for student accountants, focusing on the ACCA, CIMA, CIPFA, ICAEW and AAT qualifications. It's packed full of study tips, advice and guidance on how to pass accountancy exams, plus careers advice from the experts. PQ is the UK's leading independent accountancy magazine.

Chapter Effective Learning and Teaching Effective Learning, Financial Statement, Science, Teaching, Education, Tech, Technology, Learning, Tecnologia

IASB finalises amendments to IAS 7 under its disclosure initiative

The International Accounting Standards Board (IASB) has published amendments to IAS 7 'Statement of Cash Flows'. The amendments are intended to clarify IAS 7 to improve information provided to users of financial statements about an entity's financing activities. They are effective for annual periods beginning on or after 1 January 2017, with earlier application being permitted.

IFRS 16 Issued, will replace IAS contains an interesting tie-in story to the collapse of the bookshop company Borders.

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News and facts, technical project developments, events, reminders about documents open for comment