Insurance sector gets improved accounting model with IFRS 17
But to comply insurance companies face complex and costly implementation process
UK GAAP - a necessary change?
Two industry experts consider why the proposed transition to FRS is a step in the right direction
Setting the standards
How Kathryn Cearns steered a course for consensus and complexity
Hans Hoogervoorst is to stay for another five years but Mackintosh retiring
GT IFRS global head joins EFRAG
Grant Thornton's IFRS global lead will replace Françoise Flores
Former SEC accountant charged with fraud
Rogue accountant settles charges over illegal options trades
ISA 540: Estimation unknown
Changes to accounting and auditing standards don’t take place in a vacuum and the proposed changes to ISA 540 is a clear example of this
Framework needs more work
ICAEW says conceptual framework ED not yet there
Playing the financial instruments
IFRS 9 will revolutionise how loans are treated in banks’ accounts, but what might it do to their customers’ ability to borrow?
Raising finance: FRS 102 pitfalls
How FDs can navigate the impending arrival of FRS 102
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