Would Pacioli turn in his grave?

Article Abstract:

The arguments regarding the steps adopted by the accounting standard-setters while considering financial report in the UK and internationally, are described. It is stated that the standard-setters were overlooking the fundamental principles of accounting for developing a technical accounting model, hence, the IASB, in the public interest, is attempting to develop a single set of high quality, understandable and enforceable global accounting standards.

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CPD-your questions answered

Article Abstract:

The issues concerning the scope and authenticity of the new system of the ICAEW proposal of Continuing Professional Development (CPD) are addressed. CPD aims to promote every individual's commitment to the highest standards of professional expertise and conduct, by providing a principle-based approach that enables to reflect diversity of the membership without imposing a set of rules and unnecessary red tape.

Professional development

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Not a Sassy problem

Article Abstract:

A brief description on the different changes in the standards of the International Standards on Auditing (ISA) is presented. One of the changes includes the introduction of three entirely new standards, which deal with audit evidence, external confirmations, and fair value measurements.

Auditing

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