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  • Deloitte comment letter on ED 7

    23 Oct 2004

    We have posted the Deloitte letter of comment on the IASB's exposure draft ED 7 Financial Instruments: Disclosures.

  • Web-based technical update on IAS 1 and IAS 14

    22 Oct 2004

    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.

  • Equivalence of national GAAPs and IFRSs

    21 Oct 2004

    The Committee of European Securities Regulators (CESR) has published a Concept Paper on Equivalence of Certain Third Country GAAP and on Description of Certain Third Countries' Mechanisms for Enforcement of Financial Information.

  • Minutes of 1 October 2004 ARC meeting

    20 Oct 2004

    The European Commission has published the minutes of the 1 October 2004 meeting of its Accounting Regulatory Committee at which the ARC recommended endorsement of IAS 39 for use in Europe with two sections "carved out": The carve-outs would (1) prohibit use of the IAS 39 fair value option as it applies to liabilities, and (2) allow using fair value hedge accounting for interest rate hedges of core deposits on a portfolio basis.

  • EFRAG letter on IAS 39 amendments

    20 Oct 2004

    The European Financial Reporting Advisory Group has submitted its written comments to IASB on the exposure draft of Proposed Amendments to IAS 39 – Cash Flow Hedge Accounting of Forecast Intragroup Transactions (PDF 48k). .

  • FASAC members comment on convergence

    19 Oct 2004

    The US Financial Accounting Standards Board has posted on its website the findings of its annual survey of members of the Financial Accounting Standards Advisory Council.