Banking in interesting times

Article Abstract:

Issues concerning the regulation of the accounting and banking professions are discussed. The introduction of global standards in accounting by the International Accounting Standards Committee is described and their effects on the banking industry are assessed.

Banking industry

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Focus on farming

Article Abstract:

Issues are presented concerning the provisions of the International Accounting Standard 41 entitled "Agriculture". The rules established for government grants and for the establishment of fair value are discussed.

Agriculture, IAS 41: Agriculture (Standard)

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Focus on IAS 29

Article Abstract:

Issues are presented concerning the answers to a number of the most frequently asked questions about the provisions of International Accounting Standard 29, "Financial Reporting in Hyperinflationary Economies".

IAS 29: Financial Reporting in Hyperinflationary Economies (Standard)

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