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World Accounting Report RSS feed

FASB

Online Published Date : 28 November 2019 | Appeared in issue: 22.08 - 05 November 2019

The FASB has issued four proposed Accounting Standards Updates (ASU) for consultation. One covers the classification of balance sheet liabilities as current or non-current, another covers interest-rate benchmark reforms, and the third and fourth..

IASB split on goodwill accounting

Online Published Date : 28 November 2019 | Appeared in issue: 22.08 - 05 November 2019

The goodwill and impairment project has been causing the IASB some difficulties. The key issue is the extent to which impairment testing of goodwill is effective, as it appears that write-downs are either reported too late or not at all. The main..

Editorial

Online Published Date : 28 November 2019 | Appeared in issue: 22.09 - 28 November 2019

Climate change and environmental issues are increasingly in the news, and this month’s WAR includes an article by Professor Russell Picot on a consultative paper that he and two colleagues from Durham University Business School, Professor..

Editorial


Online Published Date : 28 November 2019 | Appeared in issue: 22.08 - 05 November 2019

The local garden centre has replaced its summer offering of deckchairs and barbecues for a dazzling array of seasonal trees, baubles and fairy lights. With this thought in mind, it is not perhaps entirely inappropriate that this month’s WAR..