top stories

• Examiner's guidance on treatment of revaluation of non-current assets
• 10 Nov 2009
• DipIFR Examiner Paul Robins provides a short example giving technical guidance on the accounting treatment of the transfer of excess depreciation after revaluation of non-current assets
• Impairment of goodwill
• 25 Aug 2009
• Deferred tax
• 25 Aug 2009
• Business combinations
• 07 Apr 2009
• Complex group calculations, focusing on IFRS 3 (Revised)
• Focus on PER: P0 6
• 07 Apr 2009
• Use Information and Communications Technology - achieve this Performance Objective
• Construction contracts
• 18 Nov 2008
• Bobbie Retallack outlines how to use IAS 11, Construction Contracts in an exam question
• IAS 1, Presentation of Financial Statements
• 17 Mar 2008
• Ellie Griffiths, ACCA education advisor, outlines the key changes to IAS 1
• Research and development
• 07 Sep 2007
• Bobbie Retallack outlines the accounting treatment for research and development costs under both UK and International Accounting Standards
• Property, plant and equipment, and tangible fixed assets - part 2
• 01 Aug 2007
• In the second of two articles, Paul Robins considers revaluation of property, plant and equipment and its derecognition - outlining the differences in international and UK perspectives
• Property, plant and equipment, and tangible fixed assets
• 30 May 2007
• Suspense accounts and error correction
• 16 May 2007
• Neil Stein outlines the use of suspense accounts and error correction
• IAS 10 and FRS 21, events after the balance sheet date
• 15 Mar 2007
• Neil Stein explains how events after the balance sheet date and before financial statements are issued can have important effects on financial statements
• IFRS 6
• 09 Mar 2007
• Graham Holt provides an overview of IFRS 6, Exploration for and Evaluation of Mineral Resources
• IFRS 2
• 09 Mar 2007
• Graham Holt tests your knowledge of share-based transactions
• Experience transfer
• 27 Feb 2007
• Guidance on what you can do in preparation to transfer to the practical experience requirements
• IFRS 2
• 27 Feb 2007
• Graham Holt, examiner for Paper 3.6, tests your knowledge of share-based payment transactions
• IFRS 6, exploration for and evaluation of mineral resources
• 13 Feb 2007
• IFRS 6, exploration for and evaluation of mineral resources relevant to Diploma in International Financial Reporting by Graham Holt
• Examiner's approach to Paper F7
• 01 Feb 2007
• Steve Scott provides his approach to the financial reporting paper
• IAS 19, Employee Benefits
• 18 Dec 2006
• Examiner for Paper 3.6 Graham Holt outlines the principles of accounting for employee benefits
• IAS39 - Part 2
• 19 May 2005
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• IAS 39
• 17 May 2005
• The first of a two-part article by Paper 3.6 examiner Graham Holt outlining the main requirements of IAS 39, Financial Instruments: Recognition and Measurement - a detailed and comprehensive standard which has caused significant controversy
• First-time adoption of international financial reporting standards
• 04 Jan 2005
• Steve Scott, examiner for Paper 2.5 outlines the scope of IFRS 1 and explains the process of transition to International Financial Reporting Standards
• Group accounting - associated companies and negative goodwill
• 30 Apr 2003
• Group accounting, the subject of the compulsory question in Section A or Paper 2.5, is discussed by Steve Scott, Examiner for Paper 2.5
• Company financial statements
• 25 Apr 2003
• Neil Stein, Examiner for Paper 1.1, reviews company financial statements for publication
• Reporting on reports on reporting
• 23 Apr 2003
• As more and more countries are required to comply with IFRSs, auditors everywhere need to understand the implications for their audit opinions. Kim Smith, Examiner for Paper 3.1 reports
• Convergence of UK GAAP to IAS - group accounting
• 17 Dec 2002
• Steve Lawrence completes his series of articles on the convergence of UK accounting regulations to international accounting standards
• A review of recent financial reporting exposure drafts
• 30 Sep 2002
• Graham Holt, Examiner for Paper 3.6, reviews the Accounting Standards Board's publication of FREDs 23 to 30
• Convergence of UK GAAP to IAS - part 3
• 27 Sep 2002
• Steve Lawrence continues his series of articles on current developments in the global adoption of a harmonised set of accounting regulations
• Convergence of UK GAAP to IAS: Part 2
• 03 Sep 2002
• Steve Lawrence continues his series of articles on the current developments in the global adoption of a harmonised set of accounting regulations
• Deferred tax
• 26 Jul 2002
• Paul Robins explains the alternative approaches to accounting for deferred tax
• Convergence of UK GAAP to IAS: Part 1
• 25 Jul 2002
• The first article in a series on current developments in the global adoption of a harmonised set of accounting regulations, Steve Lawrence writes
• IAS 41, Agriculture
• 01 Mar 2002
• Simon Riley discusses the impact of the introduction of IAS 41 on agricultural activities where the income-producing bioloigical assets are expected to have economic lives that stretch beyond one accounting period
• IAS 36
• 01 Feb 2002
• Simon Riley gives a comprehensive overview of the first accounting standard that deals thoroughly with the impact of a decline in value in assets
• IAS 40 Investment properties
• 26 Jul 2001
• Steve Scott, Examiner for Paper 2.5 explains this radical accounting standard
• IAS 37, Provisions, contingent liabilities and contingent assets
• 01 Oct 1999
• by Jonathan Williams
• IAS 10, Events after the balance sheet date
• 01 Aug 1999
• by Neil D Stein

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