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The IASB issued amendments and an exposure draft that focus on streamlining disclosures in financial reports. The amendment to IAS 1 and exposure draft for proposed amendments to IAS 7 are part of a broader initiative to make disclosures more relevant.

Published on December 18 2014

Businesses worldwide are accumulating and spending more cash, mostly on mergers and acquisitions, according to four years of research by SunGard. The shift in corporate cash management is also raising new challenges, most of them strategic.

Published on December 17 2014

Effective performance management is becoming more important for local government organisations. New CGMA research suggests that finance needs to take a more strategic role in helping these organisations improve in this area. Stuart McGregor, ACMA, CGMA, highlights opportunities to drive better decision-making.

Published on December 16 2014

In the annual Chartered Institute of Management Accountants (CIMA) salary survey, management accountants show high levels of satisfaction with their salaries, with 75% of them reporting that they were satisfied or extremely satisfied with their current salary.

Published on December 16 2014

Board members of US public companies cite updating systems and policies and revising existing contracts with customers as the most challenging aspects of the new revenue recognition standard issued by the US Financial Accounting Standards Board (FASB), according to a new survey.

Published on December 12 2014

One way to get better employee engagement: Throw a party for your staff at the end of the year. What should be a joyous occasion can be risky, however. Here’s a primer on how to behave.

Published on December 10 2014

Companies need to keep pushing forward in their revenue recognition implementation despite the potential that the US Financial Accounting Standards Board (FASB) could defer the effective date of the new standard, experts said.

Published on December 10 2014

Members of the US Financial Accounting Standards Board (FASB) plan to visit various companies to gain insight into potential implementation problems as the board considers whether to delay the effective date of the new, converged revenue recognition standard.

Published on December 09 2014

Schnurr floated the possibility of keeping US GAAP for US public company financial reporting but also allowing companies the option of reporting supplemental information in IFRS. Schnurr plans to discuss options for additional IFRS reporting with SEC commissioners next year.

Published on December 09 2014

The US Securities and Exchange Commission (SEC) is considering the merits of an informal proposal that would allow voluntary filing of supplemental material in financial statements by US public companies, according to SEC Chief Accountant James Schnurr.

Published on December 09 2014

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