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  • Two IASB working groups will meet

    Dec 29, 2004

    The following meetings of IASB working groups will be held in January: 11-12 January 2005 – IASB's Insurance Working Group.

  • Agenda project pages updated

    Dec 28, 2004

    We have updated the following agenda project pages to reflect the discussions and decisions at the Board's December 2004 meeting: Accounting Standards for Small and Medium-sized Entities Business Combinations: Purchase Method Procedures Financial Instruments: 2004 Amendments Financial Instruments: Disclosures Revenue Recognition Short-term Convergence – IFRSs and US GAAP .

  • EFRAG seeks comments on IFRIC D10 and D11

    Dec 24, 2004

    The European Financial Reporting Advisory Group has finalised its preliminary views to be submitted to IFRIC on two IFRIC draft interpretations and seeks comments on those views, as follows: IFRIC D10 Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment, comments requested by 27 January 2005 IFRIC D11 Changes in Contributions to Employee Share Purchase Plans, comments requested by 16 February 2005. You can download EFRAG's draft letters to IFRIC from EFRAG's Website. .

  • CESR consults on financial information

    Dec 24, 2004

    The Committee of European Securities Regulators (CESR) has published Part II of the draft CESR advice on possible implementing measures for the new EU Transparency Directive.

  • EFRAG seeks comments on IFRIC 4 and 5

    Dec 24, 2004

    The European Financial Reporting Advisory Group has finalised its preliminary views regarding whether the following should be endorsed for use in Europe of: IFRIC 4 Determining whether an Arrangement contains a Lease, comments requested by 11 January 2005 IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds, comments requested by 20 January 2005. Amendments to IAS 19 Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures, comments requested by 27 January 2005. You can download EFRAG's draft letters to the European Commission from EFRAG's Website. .