The Accounting Standards Board (ASB) and the European Financial Reporting Advisory Group (EFRAG) have published a discussion paper to solicit views on improving the financial reporting of incom
Before the introduction of accounting standards governing the accounting requirements for provisions, companies were quite able to ‘massage’ the profits (or losses) and report figures which wer
Steve Collings has won Accounting Technician of the Year at the British Accountancy Awards 2011.
Demand for audit update courses is falling, notes financial reporting lecturer and AccountingWEB correspondent Steve Collings.
There has been much talk lately of accounting standards: what they are, what they are for, and whether they should be relaxed for some small businesses, explains Simon Sweetman.
With more investment planned for public-private partnerships, PFI is not going to go away.
Steve Collings gets to grips with the exposure draft for a new international standard on revenue recognition. Sooner or later, you will need to do so as well, he warns.
Annual reports are too long and stuffed with management jargon, making them of little use to investors according to venture capitalist Jon Moulton.
The head of the UK's financial reporting watchdog warned that European Commission proposals to introduce mandatory joint audits and rotation of auditors risk “damaging” audit and making it more exp
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