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2004

  • New Zealand Accounting Alert published

    19 Dec 2004

    Deloitte (New Zealand) has published New Zealand Accounting Alert 25 (PDF 136k) titled A Christmas present from the ASRB!- Release of NZ IFRS.

  • US SEC forms 'SOX' SME advisory committee

    19 Dec 2004

    The US Securities and Exchange Commission has established an advisory committee to assist the Commission in examining the impact of the Sarbanes-Oxley Act and other aspects of the federal securities laws on smaller public companies.

  • Philippines adopts new and revised IASs/IFRSs

    19 Dec 2004

    The Philippines Securities and Exchange Commission (SEC) has approved the adoption of all of the revised IASs issued by the IASB in 2003 and 2004 as well as IFRSs 1-5, effective for financial reports submitted by companies for annual reporting periods beginning 1 January 2005 and for quarterly periods beginning 1 January 2006. -->"The adoption of IAS will harmonise the country's financial reporting requirements with international standards, consequently the understandability and reliability of financial statements in the country," --> the SEC said.

  • IASB amends IAS 39 transition

    18 Dec 2004

    The International Accounting Standards Board has issued limited amendments to IAS 39 'Financial Instruments: Recognition and Measurement' on the initial recognition of financial assets and financial liabilities.

  • IFRIC Draft Interpretation D11

    17 Dec 2004

    The International Financial Reporting Interpretations Committee has issued for comment Draft Interpretation D11 'Changes in Contributions to Employee Share Purchase Plans (ESPPs)'.

  • IFRIC Interpretation 5 is released

    16 Dec 2004

    The International Financial Reporting Interpretations Committee (IFRIC) has published IFRIC Interpretation 5 'Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds'.