Slipping standards
Article Abstract:
A comparison of the older accounting standards with the existing ones that regularly face derivative contracts or complicated leases is presented. The problem with the existing standards is that they have become so complex that they have left much of the profession far behind.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
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Taking everything for granted
Article Abstract:
Issues concerning planned changes to the method of accounting for grants are discussed. The G4+1 standard-setters group suggests a change to the existing Statement of Standard Accounting Practice 4, Accounting for Government Grants.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
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All change
Article Abstract:
The International Accounting Standards Board has formed a task force to inform businesses on methods of compliance with the new standard. Questions arise about restatement of previous financial reports.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
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