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17 September 2014

IFRS 9 - not just for banks

This week's guest blogger is Jessica Taurae, Global Accounting Consulting Services partner, who specialises in financial instruments. IFRS 9 is finally here… and the two ‘camps’ are more clear than ever – those not in the financial services sector and...

01 September 2014

What might Warren Buffet contribute to the IFRS 3R post-implementation review?

This week’s guest blogger is Dave Walters, a partner in PwC UK’s Accounting Consulting Services. I've never met Warren Buffett but I admire the man and our views on accounting seem to be aligned. He’s one of the world's richest...

18 August 2014

Take a closer look at some recent draft NIFRICs; it might be time to comment

By Tony de Bell This week, my guest blogger is Mary Dolson, a Global Accounting Consulting Services partner. She takes a look at some of the IFRS Interpretations Committee's recent agenda rejections. As ever, do let me know your thoughts...

01 August 2014

IFRS 9 – too little too late?

By Tony de Bell My guest blogger Sandra Thompson, Global Accounting Consulting Services partner, takes a look at reactions to IFRS 9, the IASB’s new standard on financial instruments. I look forward to hearing your thoughts on the subject. The...

25 July 2014

Principal versus agent – the ‘dark horse’ in the race to the Revenue TRG

By Tony de Bell The IASB and FASB joint transition resource group met for the first time last week to look at potential implementation issues relating to the new revenue standard. My guest blogger Andrea Allocco, Global Accounting Consulting Services...

30 June 2014

Is financial reporting a barrier to unlocking investment in infrastructure?

By John Hitchins Last week saw the publication of a B20 report titled “Unlocking Investment in Infrastructure – is current accounting and reporting a barrier?” The B20 is a group of business leaders who provide input to G20 meetings and...

16 June 2014

IFRS 11 - Joint arrangements

It seems there are lots of people talking about IFRS 11. Last month, the IFRS Interpretations Committee (IC) devoted a couple of hours of its May meeting to the subject. Indeed IFRS 11 has been a regular item on the...

29 May 2014

A new revenue standard – is it what we have all been waiting for?

By John Hitchins The IASB and FASB have issued their converged standard on revenue recognition. Yes, the day that everyone has been waiting for has finally come. It is not that I am not excited about it all – I...

06 May 2014

Macro-hedging – why now?

By John Hitchins The IASB has finally taken the first step in the last phase of the project to replace IFRS financial instruments guidance. It has published the discussion paper (DP) Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach...

04 April 2014

When is an asset not really an asset?

By John Hitchins …When it is called goodwill, of course! This little quip tends to elicit a reaction only from the most technical accountants. For everyone else, goodwill is now accepted widely as an asset. The debate in the past...