Finance | IFRS 2: hedging the risk in BNY case

Communication about derivatives and hedging needs to improve so investors understand the risks under IFRS 7 Financial Instruments: Disclosures as highlighted in BNY Corporate Trustee Services Ltd v Eurosail UK (2007-3BL PLC and others [2011] EWCA Civ 227)

29 May 2013

Accounting Standards

Financial Reporting

IFRS

Law and Regulation

Finance | Offsetting CHP costs

Paul Hamblyn considers whether power bills can be accounted for as off balance sheet operating leases

29 May 2013

Financial Reporting

Accounting Standards

Finance | IASB tweaks rules on IAS 36

29 May 2013

Financial Reporting

IFRS

Accounting Standards

Finance | Leasing standard slated for 2014

Plans to reform lease accounting standards move ahead with a further exposure draft

29 May 2013

Financial Reporting

UK GAAP

IFRS

Law and Regulation

Accounting Standards

Finance | IFRS Foundation reports drop in income

24 May 2013

Financial Reporting

Accounting Standards

Finance | CCH launches interactive New UK GAAP website

20 May 2013

Financial Reporting

Accounting Standards

Finance | Lease accounting proposals come under fire

17 May 2013

Financial Reporting

Accounting Standards

Finance | Time for a tough regulator

The creation of a new financial regulator with an emphasis on prudence is welcome, says Emile Woolf

16 May 2013

Financial Reporting

UK GAAP

IFRS

Accounting Standards

| IASB slates 2014 for lease accounting standard

16 May 2013

Accounting Standards

Finance | IASB issues revised lease accounting exposure draft

16 May 2013

Financial Reporting

Accounting Standards

Finance | IFRS 2: hedging the risk

Communication about derivatives and hedging needs to improve so investors understand the risks under IFRS 7

14 May 2013

Financial Reporting

IFRS

Accounting Standards

Finance | FRC to publish simpler Sharman guidance for SMEs

10 May 2013

Financial Reporting

UK GAAP

IFRS

Law and Regulation

Accounting Standards

Auditing

Finance | IASB survey on classification of financial assets

9 May 2013

Financial Reporting

UK GAAP

IFRS

Law and Regulation

Accounting Standards

Finance | FRC begins project on accounting policy disclosures

9 May 2013

Financial Reporting

UK GAAP

IFRS

Law and Regulation

Accounting Standards

HR | Baroness Hogg to step down from FRC

8 May 2013

Accounting Standards

Careers