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2002

  • Proposal to require IFRS for listed companies in New Zealand

    18 Dec 2002

    New Zealand's Accounting Standards Review Board (ASRB) – the government appointed body that approves accounting standards – has announced that it is recommending to government that listed issuers be required to comply with International Financial Reporting Standards by 2007. They would have the option to adopt IFRS earlier, say by 2005. The ASRB also reaffirmed its policy of aiming for a single set of standards to apply to both the private and public sectors.

  • SEC staff presentations at AICPA annual SEC conference

    17 Dec 2002

    Among the presentations by senior SEC staff people at the AICPA's annual Current SEC Issues conference that are relevant to the international accounting community are these: (PDF 90k), Director of the SEC Division of Enforcement.

  • Special IASPlus newsletter on business combinations

    13 Dec 2002

    We have posted a special edition of our newsletter summarising the IASB's recent Exposure draft ED 3, Business Combinations, and related ED proposing significant amendments to IAS 36 and IAS 38. You can (PDF 63k) the newsletter without charge.Key proposals in the EDs: Method of accounting for business combinations. All business combinations covered by the revised standard must use the purchase method.