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  • US PCAOB proposes auditing standard on internal control

    Oct 08, 2003

    The US Public Company Accounting Oversight Board has proposed its first auditing standard, titled An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements.

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  • Enforcing IFRS in Europe

    Oct 08, 2003

    The Committee of European Securities Regulators has invited comments on its draft Standard No.

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  • Disclosing the impact of adopting IFRS in Europe

    Oct 08, 2003

    The Committee of European Securities Regulators has invited comments on a draft recommendation on how companies should communicate the impact of the transition to IFRS in 2005. Comments are requested by 20 November 2003. The draft recommendation includes CESR's proposed responses to the following questions: What information should companies publish before 1st January 2005, the most common effective date of transition to IFRS, to explain to investors the potential impact of the new standards? Which accounting rules should be adopted by issuers for preparing quarterly (where applicable) and half-year interim financial data that will be released in 2005? How can comparability be achieved between interim or annual financial information for 2005 and earlier equivalent periods, to ensure investors can effectively interpret the development of the companies financial position? Click to download the: CESR Press Release (PDF 114k). CESR Consultative Paper (PDF 164k). .

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  • Changes to IASB's project timetable

    Oct 07, 2003

    We have made several changes to our Timetable for IASB Projects based on decisions at recent IASB meetings and changes noted on the IASB's website: Extractive Industries: Exploration and Evaluation – Exposure Draft in 4th Quarter 2003; Final IFRS in 2004 after first quarter. Comprehensive Income (Performance Reporting) – IASB's website states "timing under review". Convergence of IFRS and US GAAP – Exposure Drafts in 4th Quarter 2003; Final IFRS in 2004, some 1st quarter, some later. Convergence: Employee Benefits – IASB's website states "timing under review". .

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  • IFRIC issue summaries updated to reflect recent meeting

    Oct 06, 2003

    We have updated the following summaries of IFRIC agenda projects to reflect discussions and decisions at IFRIC's meeting on 30 September and 1 October 2003: IAS 11: Combining and Segmenting Construction Contracts IAS 17: Whether an Arrangement Contains a Lease (Rights of Use of Assets) IAS 19: Multiemployer Plan Exemption IAS 19: Plans with a Minimum Guarantee IAS 29: Initial Application and Deferred Taxes IAS 37: Decommissioning and Environmental Rehabilitation Funds IAS 41: Fair Value Measurement Issues in Agriculture .

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  • IFRS will affect you, ICAEW tells small companies

    Oct 04, 2003

    Many smaller companies may be assuming wrongly that International Financial Reporting Standards will not affect them, the Institute of Chartered Accountants in England & Wales has warned.

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