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May

  • Reminder – comment deadlines next week

    24 May 2005

    Deadlines for submitting comments on the following draft interpretations are one week from today (Tuesday 31 May 2005): IFRIC D12 Service Concession Arrangements – Determining the Accounting Model IFRIC D13 Service Concession Arrangements – the Financial Asset Model IFRIC D14 Service Concession Arrangements – the Intangible Asset Model IFRIC D15 Reassessment of Embedded Derivatives .

  • Agenda for IFRIC 2-3 June 2005 meeting

    23 May 2005

    The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday and Friday, 2-3 June 2005. The agenda for the meeting is presented below. 2-3 June 2005, London Thursday 2 June 2005 IAS 19 Employee Benefits – Effect of Minimum Funding Requirements on the Asset Ceiling Emission Rights - Consideration of a Proposed Amendment of Revised Draft IAS 38 — The IFRIC will consider a draft of an amendment to IAS 38. The objective of the amendment is to address the measurement mismatches that arise in accounting for an emission rights scheme in accordance with IFRIC 3. IAS 12 Income Taxes – Deferred Tax Relating to Finance Leases Impairment of an Equity Security – Draft Reason for Rejection of Issue IAS 19 Priorities Consideration of Recommendations of Agenda Committee as tabled at March/April Meeting of IFRIC from February Agenda Committee Meeting IFRIC D11 Changes in Contributions to Employee Stock Purchase Plans Friday 3 June 2005 IAS 32 Financial Instruments: Disclosure and Presentation – Cross Currency Convertible Bonds IFRIC D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions Tabling from March Agenda Committee of Wording for Issues Proposed for Rejection Activities of Other Interpretive Bodies .

  • 13th UK webcast update – interim reporting

    21 May 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.

  • Two draft interpretations on IFRS 2

    20 May 2005

    The International Financial Reporting Interpretations Committee (IFRIC) has published two draft Interpretations relating to IFRS 2 'Share-based Payment'.

  • Notes from Board meeting 18 May 2005

    19 May 2005

    We have combined all of the preliminary and unofficial notes taken by Deloitte observers at the IASB's May 2005 Board meeting onto a Separate Page. .

  • Notes from Board meeting 17 May 2005

    18 May 2005

    We have combined all of the preliminary and unofficial notes taken by Deloitte observers at the IASB's May 2005 Board meeting onto a Separate Page. .