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May

  • Notes from day one of IASB May 2006 meeting

    24 May 2006

    The International Accounting Standards Board is holding its May 2006 Board meeting at its offices in London on Tuesday through Friday 23-26 May 2006. You will find all of the preliminary and unofficial Notes Taken by Deloitte Observers here. .

  • IFAC's 2005 annual report

    23 May 2006

    The International Federation of Accountants has published its Annual Report for 2005 (PDF 2,046k).

  • IASB May 2006 meeting agenda – addition

    23 May 2006

    The agenda for the IASB's May 2006 Board meeting (which we had reported in our News Story of 12 May 2006) has been expanded to include discussion of Accounting Standards for Small and Medium-sized Entities on Thursday morning 25 May 2006. The SME discussion will continue on Friday morning 26 May 2006. .

  • EC regulation adopting amendments to IAS 21, IFRIC 7

    23 May 2006

    We have posted the European Commission's (PDF 55k) adopting, for use in Europe, amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates – Net Investment in a Foreign Operation and IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies. .

  • SEC plans for improved SOx 404 implementation

    22 May 2006

    The US Securities and Exchange Commission has announced a series of actions it intends to take to improve the implementation of the Section 404 internal control requirements of the Sarbanes-Oxley Act of 2002. Those actions include: Guidance for companies. The guidance would assist management in its performance of a top-down, risk-based assessment of internal control over financial reporting.

  • Updated EFRAG endorsement status report

    21 May 2006

    The European Financial Reporting Advisory Group has updated its report showing the status of endorsement, under the EU Accounting Regulation, of each IFRS, including standards, interpretations, and amendments.