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Financial reporting
2003 articles
2004 articles
- The new OFR is just around the corner
- Richard Martin reports on the UK Government's draft law requiring listed companies to produce an Operating and Financial Review (OFR) to go with the rest of their report and accounts for shareholders.
- XBRL: increasing the power of financial reporting
- Accountants aren't widely thought of as pioneers, especially when it comes to
technology, but with the development of XBRL, Lesley Meall believes that maybe they should be
- Are IFRS and GAAP converging?
- Richard Martin looks at the relationship between International Financial Reporting Standards (IFRS) and US
Generally Accepted Accounting Principles (GAAP) and what the future holds.
2005 articles
- The demand for fair value
- Joseph Alfred reports from Singapore on the new FRS 40 and its implications for the investment properties market
- Reputation and the OFR
- Seamus Gillen considers the challenges of the new Reporting Standard on the Operating and Financial Review
- 2005 - The Impact of IFRS on SMEs
- Richard Martin looks at the impact of International Financial Reporting Standards
(IFRS) on small and medium-sized enterprises (SMEs).
2006 articles
- Lease accounting
- Lease accounting is up for a rethink, and the repercussions could be significant, reports Sarah Perrin
- A clearer view of risk
- Danish A Siddiqui offers a guide through the requirements of IFRS 7
- Generation X
- Almost a decade after the American CPA Charles Hoffman came up with the idea that led to XBRL, uptake remains muted. Lesley Meall finds out why
- UITF 40 - the spelling of fear
- UITF 40 is a series of letters and numbers to strike fear into the hearts of many accountants. But Simon Crompton believes that, with the correct approach, compliance with UITF 40 shouldn’t be such a big issue
2007 articles
2008 articles
- Technical update
- The latest international technical news
- 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
- 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
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