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• The Bruce Column — Ringing the changes in telecoms accounting

• Apr 26, 2012

• Mobile phones are a boon to mankind. But when it comes to revenue recognition all manner of problems arise. Robert Bruce, our regular, resident columnist, looks at a way out of the current entanglements.

• The Bruce Column — Liberating the needle in the haystack

• Mar 16, 2012

• The focus is back on the problem of clutter seizing up financial reporting. Robert Bruce, our resident regular columnist, peers into the dense debate and suggests some answers.

• The Bruce Column — Looking to the future

• Mar 07, 2012

• IASB Chairman, Hans Hoogervorst used a speech in Mexico City as an opportunity to set out the next stages of IFRS development. Robert Bruce, our regular resident columnist, reports on what is likely to happen next.

• The Bruce Column — Words of Reassurance

• Mar 01, 2012

• The SEC’s Chief Accountant spoke frankly and personally at the recent IFRS Advisory Council meeting. Robert Bruce, our resident, regular columnist assesses what it means for the future of US, and global, financial reporting.

• The Bruce Column — Independence, eligibility, and the IASB

• Feb 21, 2012

• Independence and accountability have always been the big issues for the IASB and the IFRS Foundation. Now the Foundation’s Monitoring Board has produced a report which deals with the most sensitive issues. Robert Bruce, our regular resident columnist takes a look.

• The Bruce Column — Integrating the thinking

• Jan 23, 2012

• The idea of an agreed system of integrated reporting creates much enthusiasm. But there are challenges ahead in terms of agreeing a structure and creating a regulatory framework to ensure that it works. Robert Bruce reports.

• The Bruce Column — Looking ahead to the defining decision of 2012

• Dec 29, 2011

• As 2011 draws to an end two significant speeches were made in Washington - both looking toward 2012. Robert Bruce, our resident, regular columnist assesses their importance.

• The Bruce Column – 2011: A year of growing optimism over IFRS

• Dec 16, 2011

• Robert Bruce, our regular, resident columnist, takes a look at a global survey which shows that acceptance of IFRS is bringing stability and lower costs. The year could be coming to an end on a note of optimism.

• The Bruce Column — Prada takes the Chair

• Dec 12, 2011

• Robert Bruce, our resident, regular columnist, provides the background to the news that Michel Prada has been appointed Chairman of the Trustees of the IFRS Foundation.

• The Bruce Column – Analysing the SEC's Staff papers

• Nov 23, 2011

• The SEC has released its staff papers comparing US GAAP and IFRS and analysing the use of IFRS in practice. Our regular resident columnist, Robert Bruce looks at what they mean for the way ahead for financial reporting.

• The Bruce Column – The Brazilian benefits of IFRS in full

• Nov 15, 2011

• IASB Chairman, Hans Hoogervorst, has been praising the Brazilian IFRS effort. Robert Bruce, our regular resident columnist, looks at how the enthusiastic use of IFRS is transforming and boosting a whole region.

• The Bruce Column – The route for the largest US corporates

• Oct 19, 2011

• You could not have had a more persuasive group of senior corporate accountants than the panel at the Deloitte IFRS Summit in New York this week.

• The Bruce Column – Ten years of EFRAG achievement

• Oct 12, 2011

• In mid-October EFRAG, the European Financial Reporting Advisory Group, celebrates its tenth anniversary.

• The Bruce Column – Allaying the fears

• Oct 05, 2011

• Paul Revere may have blazed a trail into Boston warning the good citizens of America that they were under threat.

• The Bruce Column – Going for long-term value

• Sep 20, 2011

• In a season when every headline seems to be talking about financial disaster there is an inevitable relief inherent in anything which focuses on and enthuses about how to achieve the long-term sustainability of business.

• The Bruce Column — Going global, and positive

• Sep 06, 2011

• With summer coming to an end minds will start concentrating again on the decision, due towards the end of the year, on whether the US will move across to IFRS.

• The Bruce Column — Brickbats and buybacks

• Aug 17, 2011

• It is almost twenty years since Terry Smith first hit the business headlines.

• The Bruce Column — Moving to centre stage

• Jul 13, 2011

• It was during the meetings of the Financial Crisis Advisory Group that Hans Hoogervorst first came to the accounting world's notice.

• The Bruce Column — The changing of the guard

• Jul 01, 2011

• After a decade under Sir David Tweedie the IASB has a new Chairman. Robert Bruce, our resident regular columnist, assesses the prospects for change under the new Hans Hoogervorst regime.

• The Bruce Column – Condorsement still in the pending file

• Jun 07, 2011

• Ugly word, interesting concept.

• The Bruce Column — Stretching standard time

• May 23, 2011

• Standard-setting activity has been positively thundering along.

• The Bruce Column — Cluttering up the materiality arguments

• Apr 20, 2011

• It is the glib response. The sight of a 52-page booklet arriving on your desk bearing the title 'Cutting Clutter' could result in you, with unerring aim, tossing the thing over your shoulder into the recycling bin and following that up with a triumphant shout of: 'Job Done!'

• The Bruce Column — IFRS and the House of Lords

• Apr 08, 2011

• To say that their Lordships were out of their depth when it came to IFRS would be unfair.

• The Bruce Column – You can only manage what you recognise

• Mar 14, 2011

• There is only one thing which anyone needs to understand about the arguments over the place of sustainability in financial reporting.

• The Bruce Column — The perennial challenges of leasing

• Mar 04, 2011

• The prospect of putting all operating leases on balance sheet has led to concern over the scope of the proposals, and not solely over the number of short-term and possibly immaterial leases subject to asset and liability recognition and measurement.