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Technical articles
- IAS 1, Presentation of Financial Statements
- 17 Mar 2008
- Ellie Griffiths, ACCA education advisor, outlines the key changes to IAS 1
- 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
- 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
- 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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