The Latest Global Knowledge, Resources and News from the Gateway: July 22 - August 5, 2014
06.08.2014
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August , 2014
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Business Reporting
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Resources | View All
Lease Accounting: An Update on the International Proposed Amendments Report | Association of Chartered Certified Accountants Assurance on Preparing for IFRS Article | Economia |
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IIRC: A Call for Assurance Debate August 1, 2014 | IIRC Accounting Rules for Banks: Freedom to Fudge July 28, 2014 | The Economist Better Reporting, Governance Creates Value July 28, 2014 | The Nation Podcast: Improving Financial Reporting July 25, 2014 | In the Black Lords Sceptical about IFRS July 24, 2014 | Economia |
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Ethics
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Discussion | Developing the SMP Committee Response: The Code of Ethics and Non-Assurance Services for Audit Clients
The IFAC SMP Committee is seeking feedback on their preliminary views in response to the IESBA’s Exposure Draft on proposed changes to the Code of Ethics for Professional Accountants addressing non-assurance services for audit clients. |
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ICAEW Ethics Podcasts Audio | Institute of Chartered Accountants in England and Wales Looking beyond the Checkbox Report | Chartered Institute of Management Accountants, St Paul’s Institute B20 Anti-Corruption Working Group Report to the B20 Office and Taskforce Chairs Report | B20 Australia 2014 |
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Ethics: Think outside the Square August 4, 2014 | In the Black Vital Steps to Make Business Behave in an Ethical Manner July 22, 2014 | London Evening Standard |
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Finance Leadership & Development
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Discussion | How Women Leaders Create the Future
Throughout the accounting profession and beyond, women leaders play an important role in creating the future. The Global Women Leadership Foundation says women's skills begin with their formative experiences. |
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Five Ways to Get Successful on LinkedIn Article | Smart Company The Leading Edge: Tips from the AICPA Leadership Academy Article | Journal of Accountancy Making Finance Count Article | Association of Chartered Certified Accountants What Strategic CFOs Do Differently? Article | Institute of Singapore Chartered Accountants |
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Cutting through the Complexity of the 21st Century Finance Function August 1, 2014 | Accountancy SA IAESB Proposes Framework to Enhance Clarity of Standards July 24, 2014 | International Accounting Education Standards Board Gwen Jorgensen: From Accountant to No. 1 Triathlete July 24, 2014 | Wall Street Journal |
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Governance
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Discussion | The Rise and Fall of the Aerarium: Lessons in Public Finance from the Roman Empire
Reflections on the the long-term failure of public finance in ancient Rome and the lessons we can learn from the Roman treasury system. |
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The CPA Australia Asia-Pacific Governance Survey Article | CPA Australia Global Public Sector Insight: Independent Audit Committees in Public Sector Organizations Report | Institute of Internal Auditors Looking beyond the Checkbox Report | Chartered Institute of Management Accountants, St Paul’s Institute |
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Performance & Financial Management
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Discussion | Decoding the CAPM Mystery
Why the Nobel Prize-winning Capital Asset Pricing Model (CAPM) doesn’t work, and its scientific cure. |
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Equity Risk Premium Historical Data: 1976 to 2012 Article | See It Market Small Businesses Continue to Face Finance Constraints despite Economic Recovery Article | Organisation for Economic Co-operation and Development Access to Finance Guidance | European Union |
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SMEs Drive Hiring Rates and Growth August 4, 2014 | Economia The Problem of the Equity Risk Premium July 29, 2014 | Financial Times Big Data Tops Issues Facing Forensic and Valuation Accountants July 23, 2014 | Journal of Accountancy |
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Risk Management & Internal Control
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Technology Plays a Role in Board Members’ Top Two Concerns Article | CGMA Magazine |
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Risk Management Costs Up Slightly July 30, 2014 | CFO.com Data Security: Is the Anti-Virus Software Dead? July 30, 2014 | CFO Innovation Rise in Young Fraudsters July 28, 2014 | Economia Corporate Boards Worrying Less about Compliance Risk July 24, 2014 | Accounting Today IIA Sees Need for Public Sector Audit Committees July 23, 2014 | Accounting Today Singapore Fraud Survey 2014 July 22, 2014 | KPMG |
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Sustainability
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Trends in External Assurance of Sustainability Reports: Update on the US Report | Global Reporting Initiative Tomorrow's Business Success Guidance | IIRC |
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Sustainability Accounting Standards Board Rise Highlighted by Harvard Study August 4, 2014 | Just Means Cut Income Taxes, Raise Carbon Taxes Says IMF August 1, 2014 | Hamilton Spectator Profit, Planet and People July 24, 2014 | The Hindu Business Line GRI Appoints Michael Meehan as New Chief Executive July 22, 2014 | Global Reporting Initiative |
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Audit & Assurance
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Discussion | Working Our Way to Consensus: Internal Controls and the Audit of Smaller and Less-Complex Entities
Firms can have very different approaches to the requirements of the International Standards on Auditing that address risk, in particular with regard to internal controls. |
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Auditing Special Purpose Frameworks: Tests of Balances Article | Accounting Web |
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Practice Management
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Discussion | Monitoring and Benchmarking Key Performance Indicators: Part Two
Part One of this two-part series looked at how to select key performance indicators; Part Two looks at benchmarking and using the data. |
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Discussion | Is Value Pricing the Way of the Future? We Asked and You Said Yes!We asked if you think Value Pricing will be the strategy of the future—results are in!
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Going Global: Social Media Marketing for Small Businesses
Report | American Express SmartBrief Time’s Up: The Benefits and Challenges of Moving Away from the Billable Hour Article | Journal of Accountancy Using Excel to “Map” a Trial Balance to a Set of Accounts – Part 2 Article | Institute of Chartered Accountants in England and Wales Survey: How Accountants Keep Up with Tech Trends Article | CPA Trendlines Travel Industry Experts Show How You’re Missing Savings Article | Public Accountant “Big Data” Listed as Top Issue Facing Forensic and Valuation Professionals in Next Two to Five Years: AICPA Survey Article | American Institute of CPAs |
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Jobs, Enterprise, and Innovation Committee Launch Report on Access to Finance for SMEs July 30, 2014 | CPA Ireland Demand for Accountants Brings Rising Salaries, Signing Bonuses July 23, 2014 | Crain's Detroit Business Big Data Tops Issues Facing Forensic and Valuation Accountants July 23, 2014 | Journal of Accountancy |