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IFRS Technical Update
5 June 2018
The big IFRS 9 mindset change – from incurred loss to expected loss model
You may well remember the Global Financial Crisis (GFC) of 2007-2008 which began with an increase in default rates in the subprime mortgage market in the United States.
21 May 2018
The Revised Conceptual Framework: A Practical Guide or a Strict Constitution
The Oxford dictionary defines a constitution as “a body of fundamental principles or established precedents to which a state or other organisation is acknowledged to be governed”.
24 April 2018
A review of IPSASB Exposure Draft 63 Social Benefits
In October 2017 the IPSASB issued Exposure Draft 63 Social Benefits. ED 63 follows a Consultation Paper in 2015. The project’s objective is to establish the recognition and measurement requirements for social benefits.
20 March 2018
Will we get an IFRS standard to enable us to recognise regulatory assets and liabilities?
The short answer is YES! But first, let’s look at the history of this topic.
15 March 2018
Your feedback is important
We love it when you tell us we are doing well! But we are continually learning from you about what we can do more and what we can do better.
6 March 2018
Why are auditors so sceptical?
Clients have been known to complain that auditors are never happy. They refuse to accept management’s explanations at face value, regardless of how thorough and professional the work of the preparers has been. Frustrations can arise in different areas.
27 February 2018
Accountants - Do you know what support your business team really needs?
We accountants often have a regimented working life. There are always tasks to be done, and much of what we do is dictated by the continuous cycle of our accounting timetables: month-end; quarter-end; year-end; the budget cycle – and repeat.
26 January 2018
Have you set your personal and professional development goals for 2018 yet?
Over the past two or three years so much has changed in the accounting profession. For many of us it’s taken all our efforts just to keep up to date and to work out what all the changes mean to our businesses.
10 November 2017
Keeping your auditors happy
External audit fees where audits are statutory can be an uncomfortable area of discussion for auditors and clients alike. For some, there is a perception that the only real value is in a short report that keeps a company’s stakeholders happy that...
17 October 2017
Management Accounting – Skilling up for success
As accountants, we can be busy all day, dealing with the stuff that has to be done. There are bills to pay, debtors to chase, reconciliations to do, taxes to file. You can be busy all day, get things done, but none of it helps the business move forward.