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February

  • Summaries of standards updated

    28 Feb 2004

    We have now completed updating our Summaries of Standards to reflect all of the revised IASs published in late December 2003. These are IASs 1, 2, 8, 15, 16, 17, 21, 24, 27, 28, 31, 32, 33, 39, and 40. .

  • New international auditing standard on fraud

    28 Feb 2004

    The International Auditing and Assurance Standards Board (IAASB) has released a revised International Standard on Auditing requiring auditors to be more proactive in considering the risk of fraud in an audit of financial statements and has issued new quality control standards addressed at both audit firms and engagement teams.

  • Three new IFRS publications from Deloitte New Zealand

    27 Feb 2004

    The New Zealand Financial Reporting Standards Board is working toward adopting all IFRS applicable for 2005 adopters as NZ standards – incorporating guidance for public benefit entities – by June 2004. Those standards would be mandatory in 2007 and optional starting 2005. Towards that aim six exposure drafts were released at the end of 2003, and another seven in February 2004. We have posted three new IFRS publications from Deloitte New Zealand: The 30 January 2004 edition of NZ Accounting Alert which summarises the six December 2003 EDs. A on First-time Adoption of IFRS in a New Zealand context (PDF 649k). which discusses a wide range of business issues relating to the conversion to IFRS in New Zealand (PDF 608k). .

  • IASC Foundation trustees will meet 9 March

    27 Feb 2004

    The trustees of the IASC Foundation will meet in public session at the IASB's offices in London on the morning of Tuesday 9 March 2004. The agenda includes a report from the IASB Chairman, constitutional review, education programme, and IASCF publications. .