Time to stop falling back?

Article Abstract:

The UK urgently needs to adopt a more radical approach to simplification of standards for smaller companies, and a key challenge is to determine the relationship and boundaries between the simplified standard and the primary standards it is intended to simplify. A discussion on the experience in the UK in dealing with this 'fall-back' issue includes suggestions for possible improvements and considers developments in the International Accounting Standards Board (IASB) on this issue.

Product standards, safety, & recalls, Management dynamics, Small Business, Capital funds & cash flow, Standards, Management, Accounting and auditing, International Accounting Standards Board, Company business management, Disclosure statements (Accounting), SOHO, Accounting standards

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In support of a GAAP gap

Article Abstract:

A technical partner at Grant Thornton UK has changed his stance about the early convergence between UK GAAP and International Financial Reporting Standards (IFRS). Even though IFRSs are written to meet the needs of the users of the world's capital markets, it is appropriate to very few companies from the users' needs and preparers' cost capabilities perspective.

Accounting Methods, Labor Distribution by Employer, Evaluation, Statistics

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IFRS sparks share price fears

Article Abstract:

Investment analysts appear to be on uncertain grounds in the face of the soon to be enforced International Financial Reporting Standards (IFRS). This is leading to fears that share prices will be adversely affected and to forestall this, a two-stage approach is recommended that will aid the better understanding of the changes.

Securities issued, listed, Venture Analysis, Influence, Securities, Business enterprises, Company securities

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