This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version. Please upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.


  • IASB issues three new and three revised standards

    31 Mar 2004

    The International Accounting Standards Board has issued three new International Financial Reporting Standards – on business combinations, insurance, and asset disposals – and has issued three revised International Accounting Standards, including the finalised macro hedging amendment to IAS 39.

  • Project pages updated

    29 Mar 2004

    We have updated our summaries of the following IASB agenda projects to reflect the discussions at the Board's March 2004 meeting: .

  • Publications expected in the next several days

    29 Mar 2004

    The IASB's timetable calls for publication of the following documents by 31 March 2004. These will all be effective for adoptions of IFRSs in 2005: Amendments to IAS 39 Financial Instruments relating to macro hedging IFRS 3 Business Combinations (replacing IAS 22) Revisions to IAS 36 Impairment of Assets Revisions to IAS 38 Intangible Assets IFRS 4 Insurance Contracts IFRS 5 Asset Disposals .

  • Swiss exchange backtracks on IFRS

    27 Mar 2004

    In August 2003, we Reported an announcement by the Swiss Exchange that starting in 2005 all listed companies would required to use either US GAAP or IFRS.