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2007

  • Model IFRS financial statements and checklist for 2006

    16 Jan 2007

    We have posted Deloitte's model IFRS financial statements for the year ended 31 December 2006, and a related IFRS presentation and disclosure checklist for 2006. The model financial statements illustrate the application of the presentation and disclosure requirements of IFRSs by an entity that is not a first-time adopter of IFRSs.

  • Notes from the January 2007 IFRIC meeting

    15 Jan 2007

    The International Financial Reporting Interpretations Committee (IFRIC) met at the IASB's offices in London on Thursday and Friday 11 and 12 January 2007. Presented below are the preliminary and unofficial notes taken by Deloitte observers at the meeting.

  • Update on use of IFRSs in South Africa

    15 Jan 2007

    During 2003, the local standard setting body made a decision to issue the text of IFRSs in South Africa as South African Statements of Generally Accepted Accounting Practice (SA GAAP).

  • Four revised International Standards on Auditing

    15 Jan 2007

    The International Auditing and Assurance Standards Board (IAASB) has issued the first four final International Standards on Auditing (ISAs) redrafted as part of its comprehensive program to enhance the clarity of its standards.

  • Philip Laskawy reappointed as IASCF chairman

    15 Jan 2007

    Philip Laskawy, who has been serving as interim Chairman of the Trustees of the IASC Foundation (IASCF) since May 2006, has agreed to remain as Chairman for a further twelve months until the end of 2007. In addition, Bertrand Collomb, Chairman of Lafarge, has accepted the newly-created position of Vice-Chairman of the Trustees for 2007. The IASCF oversees the operations of the IASB.

  • Agenda for January 2007 IASB meeting

    13 Jan 2007

    The International Accounting Standards Board will hold its January 2007 Board meeting at its offices, 30 Cannon Street, London, on Tuesday through Thursday 23-25 January 2007.

  • IASCF trustees to meet in Tokyo 18-19 January 2007

    12 Jan 2007

    The trustees of the International Accounting Standards Committee Foundation will meet on Thursday and Friday, 18 and 19 January 2007 in Tokyo at the offices of Keidanren Kaikan, Room 1002, 10th floor, 1-9-4 Otemachi, Chiyoda-ku.

  • CESR - CEBS - CEIOPS joint work programme for 2007

    11 Jan 2007

    'Enforcement of IFRSs' is one of the strategic objectives of the three 'level three' regulatory committees of the European Union for 2007. The 3L3 groups are the Committee of European Securities Regulators (CESR), Committee of European Banking Supervisors (CEBS), and Committee of European Insurance and Occupational Pensions Supervisors (CEIOPS).

  • IPSASB issues standards on budget reporting

    11 Jan 2007

    The International Public Sector Accounting Standards Board (IPSASB) has released International Public Sector Accounting Standards (IPSASs) that identify disclosures to be made by governments and other public sector entities that make their approved budgets publicly available.