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Education and training requirements for accounting technicians

Article Abstract:

An exposure draft of a proposed International Federation of Accountants' standard is reprinted in its entirety for discussion purposes, prior to enactment. The proposed standard is entitled Education and Training Requirements for Accounting Technicians. The standard defines "accounting technician," identifies the duties and responsibilities of these individuals, and focuses on training of these individuals in general office, general business, and basic accounting areas. The standard applies to people who work in accounting and bookkeeping departments in positions that do not require accounting degrees.

Study and teaching, Business education

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Preface to statements on international management accounting issued by IFAC

Article Abstract:

Objectives and operational procedures of the Financial and Management Accounting Committee of the International Federation of Accountants (IFAC) are described. Part I of the preface describes the purpose of the Committee and the manner in which members are appointed. Part II issues statements on international management accounting. The purpose of the IFAC is to provide an authoritative guide to the regulatory bodies of member countries and to harmonize world accounting standards. The process and activities of management accounting are discussed.

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Tax and ED 33: Should we discount discounting?

Article Abstract:

In June 1983, the Accounting Standards Committee of the Institute of Chartered Accountants of England and Wales issued ED 33, describing accounting standards relevant to deferred taxes, and avoiding the question of discounting long-term assets and liabilities, a practice followed by several large banks and industrial corporations in Britain. This practice of discounting is discussed.

Accounting and auditing, Deferred tax (Accounting), Great Britain

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