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IFRS 1: First-time adoption of IFRS
The objective of IFRS 1 is to make sure that a reporting entity who adopts IFRS as its financial reporting basis prepares financial statements that are transparent for users and comparable over all the periods presented; provides a suitable starting point for reporting under IFRS; and can be generated at a cost that does not exceed benefits to users.
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Global study shows new direction for internal auditing
In the next five years, the focus of internal audit activities will differ significantly from current practice, and it's important that internal auditors at all levels not just the chief audit executive keep up-to-date.
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Texas Society of CPAs recommends separate standards for private companies under FAF
The Texas Society of Certified Public Accountants (TSCPA) Executive Board has adopted a resolution in support of the implementation of a new GAAP model for private companies.
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FASB's Seidman signals emphasis on converged standards, needs of private companies
Leslie Seidman, the newly appointed chairman of the FASB, repeatedly emphasized the board's intention to communicate with constituents and to produce standards in "an open process that encourages and values input."
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Nonprofits and International Financial Reporting Standards
Kurt Herdman of Schneider Downs explains how IFRS has and will continue to have an effect on nonprofit organizations.
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From our UK site: IASB/FASB put forward offsetting solution
The International Accounting Standards Board (IASB) and U.S.-based Financial Accounting Standards Board (FASB) have published a proposal to establish a common solution to offsetting financial assets and financial liabilities on the balance sheet.
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AccountingWEB.com has teamed with AccountingWEB.co.uk to bring our readers information relating to Internationanl Financial Reporting Standards, XBRL, and the activities of the IASB and the SEC on this front. In the months and years ahead, we will provide you with commentary from experts around the world.

To launch this new area of our site, we are presenting you with a technical library of documents, created by UK's Steve Collings, breaking down the IFRS into understandable language.

Gail Perry, CPA
Editor-in-Chief
editor@accountingweb.com


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