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July

  • IASB announces new meeting week schedule

    31 Jul 2004

    The IASB has announced that beginning in September it will generally hold its meetings in four half-day sessions during Board meeting weeks – Tuesday, Wednesday, and Thursday afternoons and Friday mornings, plus a non-decision-making educational session on Wednesday mornings, as follows: .

  • Summary of 9 July 2004 ARC meeting

    30 Jul 2004

    The Accounting Regulatory Committee of the European Commission met on 9 July 2004 to discuss the possible endorsement of IAS 32 and IAS 39 for use in Europe.

  • IASB announces 2005 meeting schedule

    30 Jul 2004

    The IASB has announced its own meeting schedule through December 2005 and those of the Standards Advisory Council and the International Financial Reporting Interpretations Committee.

  • Report from the July 2004 IFRIC meeting

    30 Jul 2004

    The International Financial Reporting Interpretations Committee (IFRIC) held a one-day meeting in London on Thursday 29 July 2004. Presented below are the preliminary and unofficial notes taken by the Deloitte observers at the meeting.Notes from the IFRIC Meeting29 July 2004 The Chairman (Gilbert Gelard in the absence of Kevin Stevenson) noted that a quorum was not present hence decisions could not be taken at the meeting. Report of the Agenda Committee Staff report on the Agenda Committee meeting and presented a list of the issues that were not taken onto the agenda. Service Concession Arrangements As requested by the IFRIC at its last meeting, staff prepared a set of draft Interpretations for the IFRIC to consider.

  • Second edition of Deloitte German GAAP–IFRS comparison

    29 Jul 2004

    The publisher is now accepting orders for the second edition of Deloitte's 170-page comparison of German GAAP and IFRSs – Rechnungslegung nach IFRS – which is expected to be available in the last week of August. Ab dem Jahr 2005 wird die Bilanzierung nach IFRS-Richtlinien fûr börsennotierte Unternehmen verbindlich - fûr viele ein tiefer Einschnitt in interne Organisationsprozesse, der sich nicht nur auf das Rechnungswesen beschränkt.

  • FASB considers convergence for unremitted foreign earnings

    29 Jul 2004

    At its meeting earlier this week, the US Financial Accounting Standards Board agreed to explore the possibility of converging with IAS 12 Income Taxes by removing the existing exception to comprehensive recognition of deferred taxes for unremitted earnings of foreign subsidiaries.

  • IOSCO report on Islamic capital markets

    28 Jul 2004

    The International Organization of Securities Commissions (IOSCO) has published Islamic Capital Market Fact Finding Report intended to assist regulators in assessing the extent of the development and potential regulatory issues relating to the Islamic capital market, as well as to gather information on Islamic financial products and activities.