IASB must take a reality check
Article Abstract:
The expectations from the International Accounting Standards Board (IASB) in developing standards for derivative accounting such as the need to consider principles of fair value accounting and its actions intended to minimize risk through hedging, are explained. The various concerns requiring standard-setters who are qualified by virtue of their experience to direct the drafting of the IASB's work are expressed.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
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Size matters
Article Abstract:
The author recommends the establishment of a size threshold for private equity companies. The threshold would enable the proper application of the International Financial Reporting Standards for small and medium-sized entities (IFRS for SMEs) proposal.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2007
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