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  • IAS: A Practical Guide to Financial Reporting

    27 Mar 2002

    We are making available the electronic version of International Accounting Standards: A Practical Guide to Financial Reporting, by Deloitte Touche Tohmatsu, second edition, published December 2001. This 224 page book includes: summaries of all current standards, model financial statements, and a presentation and disclosure checklist. .

  • Greenspan calls for expensing stock options

    27 Mar 2002

    In a (PDF 47k) yesterday, US Federal Reserve Board Chairman Alan Greenspan urged that companies recognise the fair value of stock options as compensation expense.