• FAF discards suggestion to create independent standard setter for private companies
  • Australian court case sheds light on directors responsibilities for compliance with Accounting Standards

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    Study finds the global financial crisis has increased support for IFRSs


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    Study finds the global financial crisis has increased support for IFRSs

    The Association of Chartered Certified Accountants (ACCA) has published a survey showing among other results that the International Financial Reporting Standards (IFRS) are more favourably viewed following the global financial crisis.

    http://www2.accaglobal.com/pubs/af/reporting/new/cfo_investor.pdf
    FAF discards suggestion to create independent standard setter for private companies

    In January 2011, the 'Blue-Ribbon Panel' addressing how U.S. accounting standards can best meet the needs of users of private company financial statements issued a report of its recommendations to the Financial Accounting Foundation (FAF) Board of Trustees. The recommendations included the creation of a new board, to be overseen by the FAF, that would focus on making exceptions and modifications to U.S. GAAP for private companies. However, the Trustees concluded that creating a separate standard-setting board for private companies would likely lead to the establishment of two separate sets of US accounting standards, a result that seemed not desirable. http://www.accountingfoundation.org/cs/ContentServer?site=Foundation&c=Document_C&pagename=Foundation%2FDocument_C%2FFAFDocumentPage&cid=1176158991959


    Australian court case sheds light on directors' responsibilities for compliance with Accounting Standards

    The Federal Court of Australia has handed down penalty orders in a case involving financial reporting issues (the 'Centro case'). The penalty orders follow on from an earlier decision on 27 June 2011 where the Court found directors had breached their duties when they signed off on financial reports that failed to disclose significant matters.

    http://www.asic.gov.au/asic/asic.nsf/byHeadline/11-188MR%20Centro%20civil%20penalty%20proceedings?opendocument


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    Study finds the global financial crisis has increased support for IFRSs

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