This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

  • IASB improvements will be adopted in Australia

    Aug 29, 2002

    The Australian Accounting Standards Board has proposed to harmonise Australian accounting requirements with any revised International Financial Reporting Standards (IFRS) resulting from IASB's Improvements ED.

Open
Open

  • SEC requires certifications by non-US CEOs and CFOs

    Aug 28, 2002

    Yesterday, the US Securities and Exchange Commission voted unanimously to require CEOs and CFOs of all registered companies to personally certify that their companies' annual and quarterly financial statements do not contain any untrue statement of a material fact, do not omit a material fact, and fairly present in all material respects the financial condition and results of operations of the issuer.

Open

  • Deloitte Touche Tohmatsu policy on IFRS terminology

    Aug 28, 2002

    The new Preface to International Financial Reporting Standards (IFRSs), issued in April 2002, states that "when the term IFRSs is used..., it includes standards and interpretations approved by the IASB, and International Accounting Standards (IASs) and SIC interpretations issued under previous Constitutions." Consistent with the Preface, Deloitte Touche Tohmatsu is recommending that its clients' financial statements indicate, in the "basis of preparation" note, that the financial statements are prepared on the basis of IFRS, rather than IAS.

Open

  • Two new Deloitte & Touche publications

    Aug 27, 2002

    The entire July-August 2002 issue of the Deloitte & Touche newsletter (PDF 232k) addresses Accounting for Revenue in Today's Business Environment.

Open
Open

  • Agenda for IASB September meeting

    Aug 27, 2002

    IASB has added a fourth day to its meeting next month, now scheduled for 17-20 September at the offices of the US Financial Accounting Standards Board in Norwalk, Connecticut.

Open
Open

  • Agenda for the 28-29 August IFRIC meeting is announced

    Aug 18, 2002

    The International Financial Reporting Interpretations Committee will meet on 28 and 29 August at the IASB's offices in London to discuss the following issues: Derivatives on interests in subsidiaries, associates, and joint ventures.

Open

  • Changes to IASB's project timetable

    Aug 17, 2002

    IASB has indicated that target dates for publications on several active projects have been postponed: Exposure Draft (ED) on Business Combinations is now expected in 4th quarter 2002, with a final Standard in the second half of 2003. ED on Activities of Financial Institutions is now planned for 1st quarter 2003, with a final Standard by the end of 2003. The Insurance project has been split into two phases.

Open
Next 7 items » 1 2