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IFRS Technical Update
27 November 2018
IASeminars Weekly News Roundup
CIPFA and the International Federation of Accountants have predicted that by 2023 almost two thirds of governments around the world will be reporting on an accrual basis. Currently just one quarter of governments so far have made the transition from cash.
21 November 2018
5 Reasons KPIs Don’t Work
We love measuring results. Most of our metrics tend to be result based. What were our sales last month? How much profit did we make? All our accounting data looks backwards, but if you really want to control costs and hit your objectives you need to...
11 September 2018
Activity-Based Costing for Manufacturers
IASeminars faculty member Doug Hicks gives a brief overview of why Activity-based costing is valuable in your business today.
28 August 2018
SWOT analysis: 4 easy steps to start a business plan
When I teach Budgeting and Cost Control the first thing I talk about is the importance of business strategy and the need for a clear business plan. The business plan should be central to everything a business does.
8 August 2018
IPSAS-IFRS Alignment Dashboard
The IPSASB’s latest meeting was in June 2018. One of the topics during that meeting revolved around the replacement of the IPSAS-IFRS tracking table (table) with the IPSAS-IFRS Alignment Dashboard (Dashboard).
26 July 2018
What’s so tricky about IFRS 17?
There have been more than a few eye-catching headliners around about IFRS 17 – “a whole new perspective”, “a game changer”,” a light shining through darkness”, “the dawn of a new era”- all of which, of course, are true.
25 June 2018
Impairment Testing of Goodwill - Would the “Updated Headroom Approach” Work?
Goodwill is a non-current asset arising in consolidated financial statements when accounting for a business combination.
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.