Over ten years in the making, the publication of major new standards on revenue, leases, insurance and credit losses highlights the complexity and challenges of addressing accounting issues. Perceptions that other long-standing accounting issues, such as accounting for goodwill or inflation, remain unresolved appear to reinforce this point.
Why do accounting issues end up in the ‘too difficult’ box?
Professor Katherine Schipper, Duke University, looks at accounting issues and standards that have created key challenges and explores why these issues appear so difficult to resolve.
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IFBM 2021 - Professor Katherine Schipper
At the Information for Better Markets Conference 2021, Professor Katherine Schipper asks why do accounting issues end up in the ‘too difficult’ box?
The response is from Hans Hoogervorst, former Chair of the IASB.
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IFBM 2021 - Hans Hoogervors
At the Information for Better Markets Conference 2021, Hans Hoogervors responds to Katherine Schipper
Insurance: in or out of the ‘too difficult’ box?
Professor Martin Grace, Temple University, considers insurance and why IFRS 17 has divided opinion.
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IFBM 2021 - Professor Martin Grace
At the Information for Better Markets Conference 2021, Professor Martin Grace asks: Insurance: in or out of the ‘too difficult’ box?
The response is from Jo Clube, Aviva PLC.
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IFBM 2021 - Jo Clube
At the Information for Better Markets Conference 2021, Jo Clube responds to Martin Grace
Does every accounting issue need a solution?
Professor Thorsten Sellhorn, LMU Munich, explores the consequences of leaving an accounting issue unresolved, using IFRS 6 as an illustration, and the extent to which it matters.
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IFBM 2021 - Professor Thorsten Sellhorn
At the Information for Better Markets Conference 2021, Professor Thorsten Sellhorn asks: Does every accounting issue need a solution?
The response is from Doug King, Deloitte.
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IFBM 2021 - Doug King
At the Information for Better Markets Conference 2021, Doug King of Deloitte responds to Thorsten Sellhorn
The ‘too difficult’ box: the next big accounting issue?
Professor Mary Barth, Stanford University, looks at accounting issues on the horizon, including accounting for crypto-currencies and climate change.
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IFBM 2021 - Professor Mary Barth
At the Information for Better Markets Conference 2021, Professor Mary Barth asks if the ‘too difficult’ box is the next big accounting issue?
The response is from Veronica Poole, Deloitte.
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IFBM 2021 - Veronica Poole
At the Information for Better Markets Conference 2021, Veronica Poole of Deloitte responds to Mary Barth