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May

  • Agenda project pages updated for May 2006 meeting

    29 May 2006

    We have updated the following agenda project pages to reflect the Board's deliberations at the May 2006 IASB meeting: Accounting Standards for Small and Medium-sized Entities Business Combinations II Fair Value Measurement IAS 37 Amendments IFRS 1: Cost of a subsidiary in the separate financial statements of a parent on first-time adoption (new project page) Insurance Contracts - Phase 2 Pensions (new project page) Related Party Disclosures (new project page) Service Concession Arrangements .

  • Updated summary of issues not added to IFRIC agenda

    28 May 2006

    We have updated our Summary of Issues Not Added to IFRIC's Agenda to include IFRIC's final decision in May 2006 not to add the following two topics to its agenda: Scope of IFRS 2: Share plans with cash alternatives at the discretion of the entity IFRS 2: Share plans with cash alternatives at the discretion of employees: grant date and vesting periods .

  • Notes from last day of IASB May 2006 meeting

    27 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. .

  • Notes from third day of IASB May 2006 meeting

    26 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 guidance on developing a business plan for SMEs

    26 May 2006

    The International Federation of Accountants' Professional Accountants in Business Committee has released an information paper that provides guidance on developing a business plan for small and medium entities (SMEs), including how to develop a corporate values statement and manage business risks.

  • EFRAG 2005 annual review

    25 May 2006

    The European Financial Reporting Advisory Group (EFRAG) has published its Annual Review for 2005 (PDF 1,540k).

  • IASB exposure draft on borrowing costs

    25 May 2006

    The IASB has published an exposure draft proposing to amend IAS 23 'Borrowing Costs' as part of its short-term convergence project with the US Financial Accounting Standards Board (FASB).

  • Notes from day two of IASB May 2006 meeting

    25 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. .