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News

  • Listed companies in Sri Lanka may use IFRSs

    09 Sep 2004

    As a result of a policy decision recently adopted by the Sri Lanka Accounting and Auditing Standards Monitoring Board (SLAAMB), listed companies in Sri Lanka may choose to prepare their financial statements in accordance with International Financial Reporting Standards, rather than Sri Lankan GAAP.

  • HKSA name change to HKICPA

    09 Sep 2004

    The Hong Kong Society of Accountants has officially changed its name to the Hong Kong Institute of Certified Public Accountants (HKICPA).

  • Are IFRSs in Canada's future?

    09 Sep 2004

    The Accounting Standards Board of Canada is in the midst of developing a five-year plan for the period 2005-2010. The possibility of adopting IFRSs in Canada is one possible outcome.

  • EFRAG comments on IFRIC D7

    09 Sep 2004

    The European Financial Reporting Advisory Group (EFRAG) has submitted its Letter of Comment (PDF 25k) broadly agreeing with the proposals in IFRIC D7 Scope of SIC 12 Consolidation–Special Purpose Entities. .

  • Audit issues arising from first-time adoption of IFRSs

    07 Sep 2004

    To help auditors address reporting issues arising from the first-time adoption of International Financial Reporting Standards, the staff of the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) along with staff of professional accountancy bodies, national standard setters, and audit firms have prepared a series of key questions and answers.

  • Second day of the September 2004 IFRIC meeting

    05 Sep 2004

    The International Financial Reporting Interpretations Committee (IFRIC) met in London for two days: 2 and 3 September 2004. Presented below are the preliminary and unofficial notes taken by the Deloitte observers at the second and final day of the meeting. .

  • First day of the September 2004 IFRIC meeting

    03 Sep 2004

    The International Financial Reporting Interpretations Committee (IFRIC) is meeting in London for two days: 2 and 3 September 2004. Presented below are the preliminary and unofficial notes taken by the Deloitte observers at the first day of the meeting. .

  • Reminder – eight comment deadlines coming up

    03 Sep 2004

    Just in case some of us put these out of our minds during our summer holidays, we thought it would be helpful to remind IASPlus visitors of the eight IASB and IFRIC comment deadlines that loom ahead in the next month and a half: D7 Amendment to SIC 12 Consolidation of SPEs – 13 September 2004 D8 Members' Shares in Co-operative Entities – 13 September 2004 D9 Employee Benefit Plans with a Promised Return – 21 September 2004 Discussion Paper: SMEs – 24 September 2004 ED: Financial Guarantee Contracts and Credit Insurance – 8 October 2004 ED: Cash Flow Hedge Accounting of Forecast Intragroup Transactions – 8 October 2004 ED: Transition and Initial Recognition of Financial Assets and Liabilities – 8 October 2004 ED 7: Financial Instruments: Disclosures – 22 October 2004 .