November — IAS Plus

Notes from the second day of the 27-30 November IASB meeting

Nov 30, 2001

We have moved the summary of discussions at the November 2001 IASB meeting to its own page.

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Financial analysts worldwide strongly favour expense recognition for stock options

Nov 29, 2001

More than 80% of 1,944 investment analysts and portfolio managers surveyed by the Association for Investment Management and Research believe that all stock options granted to employees are compensation whose cost should be recognised as an expense in measuring net income.

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Notes from the first day of the 27-30 November IASB meeting

Nov 28, 2001

We have moved the summary of discussions at the November 2001 IASB meeting to its own page.

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New SEC Chairman speaks about IAS

Nov 27, 2001

In his first public remarks about International Accounting Standards, new SEC Chairman Harvey L.

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IFAC changes its structure for setting auditing standards

Nov 27, 2001

The Council of the International Federation of Accountants (IFAC) has revised significantly the structure and operation of the International Auditing Practices Committee (IAPC), which sets International Standards on Auditing (ISAs).

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IASB meeting 27-30 November

Nov 24, 2001

IASB will meet this coming Tuesday-Friday at its offices in London to discuss the following agenda projects: Business Combinations Financial Institutions First-Time Application of IFRS Improvements to the Following IFRS: -- IAS 21, The Effects of Changes in Foreign Exchange Rates -- IAS 23, Borrowing Costs -- IAS 33, Earnings per Share Insurance Contracts Amendments to IAS 39, Financial Instruments: Recognition and Measurements .

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Comparisons of UK GAAP with French and German GAAP

Nov 24, 2001

Deloitte & Touche has published comparisons of UK GAAP with GAAP in France and in Germany.

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Batch 6 of IAS 39 guidance is published

Nov 21, 2001

IASB has published its sixth batch of IAS 39 Guidance developed by the Board's IAS 39 Implementation Guidance Committee (IGC).

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IFAD's "GAAP 2000" report is being updated

Nov 19, 2001

The International Forum for Accountancy Development is updating and expanding its GAAP 2000 survey of national accounting rules.

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IASB begins "soft launch" of insurance accounting proposals

Nov 17, 2001

IASB has released three sections of a Draft Statement of Principles (DSOP) on Insurance Contracts.

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