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  • IFAC adopts new auditor independence rules

    Nov 16, 2001

    The IFAC Board has approved new independence rules for accountants performing assurance engagements, effective in 2004. IFAC expects to post the new guidance on its Website at the end of November.

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  • Preliminary summary of decisions at SIC meeting

    Nov 15, 2001

    At its meeting in London 12-13 November, SIC reached the following decisions: D27 (Lease/Leaseback): Agreed to delete paragraph 9 dealing with the classification of fees and resubmit to IASB D28 (Business Combination Measurement): Agreed to resubmit to IASB and keep "date of change of control" rather than "exchange date".

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  • Timetable is emerging for IASB's agenda projects

    Nov 15, 2001

    Based on comments made at the October meetings of the Board, Advisory Council, and Trustees, here is our assessment of the IASB's timetable for its nine agenda projects: TIMETABLE FOR IASB'S AGENDA PROJECTS Preface to IFRS Exposure Draft issued 8 Nov.

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  • Decision expected on SEC Concept Release early in 2002

    Nov 14, 2001

    Speaking in New York on 12 November at the Current Financial Reporting Issues Conference organised by Financial Executives International, John Morrissey, Deputy Chief Accountant of the US SEC, stated that the SEC's review of IAS for filing in the US will be a "hot topic" at the SEC during 2002.

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  • Agenda project pages updated

    Nov 13, 2001

    We have updated our agenda project pages for the following projects to reflect discussion at the Board's October meeting: Business Combinations Improvements Project Performance Reporting Share-Based Payments SIC D27. .

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