Bid for a stronger constitution
Article Abstract:
The growing interest in the constitutional review of the International Accounting Standards Committee Foundation (IASCF), launched November 2003, is a reflection of the worldwide recognition of the International Accounting Standards Board (IASB) and the progress it has made since it was overhauled in 2000. A discussion on what is likely to be the most radical situation in international accounting is presented.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
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Big Four client cull
Article Abstract:
The US Big Four firms are losing an increasing number of clients, a total of 609, and 38% of all departures are going to larger mid-tier firms, due to the strain of Sarbanes-Oxley compliance requirements on clients' budget and the serious resource problems faced by firms. This trend has spread towards UK too, although at a far lesser degree and for differing reasons, but it threatens to intensify dramatically.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005
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Predicting 2006
Article Abstract:
Predictions by leading accountants for the year 2006 are presented. Some of the predictions made by the accountants for the year 2006 include stability for international Financial Reporting standards, corporate tax and pensions will be two main issues and the accountancy profession will continue to grow strongly in 2006.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2006
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- Abstracts: Firms' voluntary recognition of stock-based compensation expense. Valuation and accounting for inflation and foreign exchange
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