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August

  • IASB amends IAS 1 to add capital disclosures

    18 Aug 2005

    As part of its project to develop IFRS 7 Financial Instruments: Disclosures (see story above), the IASB decided also to amend IAS 1 Presentation of Financial Statements to add requirements for disclosures of: The entity's objectives, policies and processes for managing capital. Quantitative data about what the entity regards as capital. Whether the entity has complied with any capital requirements. If it has not complied, the consequences of such non-compliance. These disclosure requirements apply to all entities, effective for annual periods beginning on or after 1 January 2007, with earlier application encouraged.

  • Hong Kong standards update seminar

    11 Aug 2005

    We have posted the presentation slides from a seminar on Implementing Hong Kong Financial Reporting Standards (HKFRSs) conducted by Deloitte (China) on 8 August 2005 (repeated on 10 August 2005).

  • Implications of adopting IFRSs on practice

    10 Aug 2005

    Andreas Barckow, Deloitte's national IFRS leader for Germany, spoke on the Implications of EU Adoption of IFRSs on Practice at the International Accounting Section luncheon at the annual meeting of the American Accounting Association on 8 August 2005. Click to Download Andreas's Presentation (PDF 258k). .

  • UK debate: fair presentation vs true and fair

    09 Aug 2005

    The United Kingdom Financial Reporting Council (FRC) has analysed the implications of new accounting and auditing standards for the 'true and fair view' and auditors' responsibilities.

  • Time for a rethink on IFRSs?

    09 Aug 2005

    In an article in the July 2005 issue of Company Director magazine, Chris Biermann, senior audit partner, and Frank Betkowski, client director, with Deloitte (Australia) ask whether it's Time for a Rethink on IFRSs? in Australia.