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The Accountancy Column is dedicated to the creation of new international accounting standards, taxation and the business of accountancy. It appears every Thursday. - -
Time to speak out on Brussels’ delay to rules
The 11th hour decision by European officials to delay the introduction of new global rules on ‘fair value’ has shown how close technocrats have come to losing their grip on their craft
Accounts ‘fair value’ heads for exit
Some might remember that an economist’s definition of fair value is not market value but something more fundamental
Convergence should remain on backburner
Doubts are emerging about both global accounting harmonisation and standards quality, measured against the information needs of the financial reporting audience
Beware ripple effect of expected losses
As preparers and users of accounts brace themselves for another regulatory onslaught this autumn, one thing they should not count on is an end to “pro-cyclical” accounting
A pact to get banks to abide by the spirit of tax legislation
Amid the wreckage of the financial crisis, there are few areas of banking less tipped for a comeback than the baroque world of tax-driven structured finance
Beware the off-balance sheet return
Today’s accounting rhetoric hearkens back to the days of Enron, writes Jennifer Hughes
