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Accountancy Key Concepts

QFINANCE Revised 2nd edition. Order your copy now.

What are the Leading Causes of Financial Restatements?

No company likes to admit to serious failures in its report and accounts but financial restatement risk continues to catch out major public companies across the globe.
Performance Reporting under IFRS

Convergence between US accounting standards and international accounting standards looks unstoppable. Already there are major changes that need to be dealt with as a result.
The Rationale of International Financial Reporting Standards and their Acceptance by Major Countries

Capital markets favor one global set of accounting standards. Local differences introduce unhelpful complexity in understanding accounts from different countries.
International Financial Reporting Standards (IFRS): The Basics

This article provides a snapshot of the IFRS—International Financial Reporting Standards—and its growing global significance.
Key Accounting Standards and Organizations

This article outlines the way key accounting standards operate, as well as the organizations that supervise those standards.

QFINANCE Refresher

Key Concepts

Key Concepts provide you with definitions of buzzwords appearing in the media to ensure that you are up to speed with the current finance conversation. Produced in snapshot, glossary form, Key Concepts direct you to additional material to increase your knowledge and satisfy your interest.

Compliance
Compliance refers to the process of abiding by or conforming with a set of laws, rules, and regulations. In the European Union, for example, each member state will ensure compliance with a European Directive by passing laws that will implement its contents within each member state.Large companies usually employ one or more compliance officers who ensure that the company operates in accordance with the laws and the rules that govern its trade....

Neglecting small things under the pretext of wanting to accomplish large ones is the excuse of a coward.
Alexandra David-Neel (1868–1969), French oriental scholar and explorer
Source: Quest (May–June 1978)

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