IFRS

2003 articles

• Rules for the transition to IFRS
• What are the implications of IFRS 1? Richard Martin writes
• IFRS: more than simple conversion, this is transformation
• Conversion to IFRS will have profound consequences for companies, says Simon Gealy. But how should finance professionals handle things?
• International accounting: technical feature
• Christopher Nobes believes there are still some major questions going unanswered where IFRS, tax and the EU are concerned
• IFRS: a shock to the system?
• Convergence is complex and controversial. But for an increasing number of countries it's unavoidable; and so is the process of preparing financial systems for compliance, as Lesley Meall discovers
• Consistent enforcement - CESR takes up the challenge
• Are companies and their auditors getting the assurance they need that IFRS will be enforced consistently worldwide? Ian Wright analyses the issues

2004 articles

• IFRS: beyond mere IT compliance
• Upgrading systems to accommodate international accounting standards is a costly, complex and time-consuming process. But, as Lesley Meall discovers, once the necessary changes have been made, the business benefits extend beyond IFRS compliance
• Letter from Brussels
• The latest round-up from Jeremy Woolfe
• Risks ahead!
• Peter Williams on the implications for auditors of IFRS adoption
• Accounting comment: IFRS
• While listed companies in Europe will have to report their financial performance using international accounting standards come January 2005, where does this leave their unlisted counterparts? Richard Martin and Robin Jarvis write
• Ready to take the plunge?
• In less than six months, European listed companies must be ready for International Financial Reporting Standards (IFRS). Ian Wright assesses the progress business has made so far and the challenges ahead
• IAS 39: is this now the final version?
• An analysis of IAS 39
• How should we calculate taxable income?
• Professor Christopher Nobes writes on the need for a new conceptual framework for taxable income
• Revised standards on financial instruments
• ACCA's head of financial reporting, Richard Martin, reports
• Time to stop preaching and start working as one
• How ready are the 10 accession countries' accounting systems, policies and standards? Michelle Perry writes
• Acquisitions
• The implications of IFRS 3 for Business Combinations
• Fair value accounting
• Margaret Woods considers the arguments for and against fair value accounting
• US faces hurdles in move towards international convergence
• Colette Steckel speaks to Bob Herz, chairman of the US Financial Accounting Standards Board
• Disclosure
• Do SMEs really need to follow IFRS to the letter? Peter Williams ponders the popular argument

2005 articles

• The listening board
• Michelle Perry reports on the IASB's constitutional reforms which are intended to reaffirm to critics that the board is listening and working with, not against, all affected parties

2006 articles

• Still packing a punch
• The IASB goes from strength to strength, but the ASB continues to have an important role, says Liz Fisher
• The road to IAS
• Dr Hassan Ali gives a local insight into the role of the MASB and the adoption of IFRS
• Lease accounting
• Lease accounting is up for a rethink, and the repercussions could be significant, reports Sarah Perrin
• Pointing the finger
• Jeremy Woolfe argues that attacks on governance of global accounting standards are “unbalanced”
• Dawning of a new era
• Sonia Khao reports on China’s adoption of new accounting standards
• Don’t forget the audience
• Ian Dilks and Tim Harris explain why investors’ views matter to the IFRS
• Going global
• The convergence of International Financial Reporting Standards (IFRS), both in Europe and around the world, has changed the landscape in 12 months, writes Robert Bruce
• A clearer view of risk
• Danish A Siddiqui offers a guide through the requirements of IFRS 7
• Letter from... China
• China has made a bold move in the right direction by bringing into line its accounting and auditing standards with international rules. Peta Tomlinson reports

2007 articles

• Hitting the buffers?
• Just how well is the accounting standards ‘convergence’ programme between Europe and the US progressing? asks Richard Aitken-Davies
• Technical update
• The latest international technical news
• A cost effective big bang
• Edward Lee and Martin Walker outline research into the impact of IFRS adoption on the cost of company capital across Europe
• Technical update
• The latest international technical news
• Technical update
• The latest international technical news
• SMEs and IFRS
• Last year, to very little fanfare outside the realm of accounting, standard setters reached their apex after decades of work writing new accounting rules that could be applied by publicly-listed companies the world over. Michelle Perry writes
• Technical update
• The latest international technical news
• A Roadmap to Ensuring the Sustainability of SMP
• Paul Thompson looks at the IFAC SMP Committee Strategic and Operational Plan for the years 2007-2010
• Another step closer
• A landmark decision by the Securities and Exchange Commission could mean IFRS convergence may happen much sooner than originally thought, reports Holly Yeager
• Technical update
• The latest technical news
• IFRS for SMEs... at last
• A key milestone was passed when the long-awaited exposure draft of the IFRS to be applied by SMEs was published by the IASB. Richard Martin writes
• Technical update
• The latest international technical news
• Technical update
• The latest international technical news
• Technical update
• The latest international technical news
• Technical update
• The latest international technical news
• Government joins the fold
• Lynn Hine reports on the impact of IFRS conversion on the public sector

2008 articles

• Principles or rules?
• Although the convergence battle has been decided, with all parties agreeing to the need for an international set of accounting standards, the debate still rages on, as Christian Doherty discovers
• Technical update
• The latest international technical news
• Technical update
• The latest international technical news
• The simple life
• Growing complexity is the bane of many accountants in business. But if the UK's Financial Reporting Council gets its way, things might start to get simpler in 2008, says Richard Young
• Acquisition and US business
• As the year-end corporate reporting cycle comes to a close in the US, companies there are beginning to turn their minds to the new acquisition accounting standard passed in January - and they may be in for a surprise, says Lauren Keane
• Technical update
• The latest international technical news