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January

  • US Senate will monitor IASB-FASB convergence

    20 Jan 2005

    The Chairman of the US Senate Committee on Banking, Housing, and Urban Affairs, which has responsibility for oversight of the SEC and US financial institutions, has announced that the Committee's tentative agenda for 2005 will include " -->harmonisation of accounting standards between the FASB and IASB -->".

  • Web-based technical update on IASs 7 and 19, IFRS 5

    20 Jan 2005

    The Deloitte London IFRS Centre of Excellence is running a monthly series of hour-long Internet-based IFRS technical updates, focusing on the most important international accounting standards and how they will affect UK companies.

  • EFRAG recommends adoption of IFRIC 2 in Europe

    18 Jan 2005

    The European Financial Reporting Advisory Group has recommended that the European Commission adopt IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments for use in Europe.

  • European insurers favour IAS 39 full fair value option

    17 Jan 2005

    In a (PDF 279k), the Comité Européen des Assurances (the European Insurance Association) has expressed its support for allowing European companies following IFRSs to measure financial assets and liabilities at fair value with the fair value changes recognised in measuring profit or loss (the IAS 39 'fair value option').

  • 'Q4 in Review' Accounting Roundup is posted

    16 Jan 2005

    We have posted (PDF 1,136k) – a quarterly edition of the Accounting Roundup newsletter from Deloitte & Touche LLP (USA) that summarizes selected recent accounting and financial reporting developments and provides Internet links to related content.