Revised and updated

Article Abstract:

A review of the revised version published by the Accounting Standards Board that is effective for accounting periods beginning on or after January 1, 2007 is presented.

Management dynamics, Management, Accounting Standards Board, Company business management

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IFRS in Europe: a successful transition

Article Abstract:

The findings of a complete evaluation of International Financial Reporting Standards (IFRS) compliance and financial reporting in 2006 by ICAEW are discussed.

Europe, Institute of Chartered Accountants in England and Wales, Financial accounting

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An uncertain tax position

Article Abstract:

The author compares new guidance of the US FASB's Fin 48 with IAS 12, and explores the likely impact of the planned convergence of FAS 109/FIN 48 and IAS 12.

United States, Tax accounting, Financial Accounting Standards Board

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