Accountancy News 12-Aug-2007

Should a ‘tax balance sheet’ capture ‘deferred’ items?

Accounting Standard-22 (AS-22) is an important standard for presentation of true and fair view of accounts on any particular date, as it provides guidance for accounting of various aspects of taxation in a unified manner, says Mr S. Gopalakrishnan, Partner, Lovelock & Lewes. Read More

Auditors need greater third party access

A new paper put out by the ICAEW-backed Audit Quality Forum has argued that auditors be given access to 'sufficient audit evidence to form an independent opinion' after warning of the adverse impact third parties can have on financial statements. Read More

ACCA launches report on climate change reporting

Businesses have to improve considerably reporting on the impacts their operations and products have on climate change, a report published by ACCA (the Association of Chartered Certified Accountants) reveals. Read More

Japanese GAAP to Converge with IFRS

Japanese GAAP is moving closer to International Financial Reporting Standards under an agreement that will accelerate the process. Read More


Santosh Puthran

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