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  • Reminder – comment deadline on IFRIC D6

    06 Jul 2004

    The deadline for comments on IFRIC's Draft Interpretation D6, Multi-employer Plans is this Friday, 9 July 2004. D6 would require an entity to "make every practicable effort to apply defined benefit accounting to multi-employer plans in which it participates." .

  • EU Council discusses IAS 39; ARC will meet 9 July

    06 Jul 2004

    At its meeting in Brussels yesterday, the Council of Economics and Finance Ministers of the European Union received a report from Internal Market Commissioner Frits Bolkestein about "the pending endorsement of IAS 39, on recognition, derecognition, and measurement of financial instruments (notably derivatives), and hedge accounting".

  • EFRAG will meet tomorrow on endorsement of IAS 32 and IAS 39

    06 Jul 2004

    The European Financial Reporting Advisory Group (EFRAG) will meet on 7 July 2004 to finalise its endorsement advice to the European Commission regarding IAS 32 and 39. The meeting is open to the public, begins at 10:00 a.m., and will be held at the office of the European Federation of Accountants, 83 rue de la Loi, Brussels. .

  • IASCF constitution review hearing 13 July in Tokyo

    06 Jul 2004

    The constitution committee of the IASC Foundation will hold its third public hearing in connection with its current Review of the Foundation's Constitution on 13 July 2004 at the offices of Keidanren Kaikan, 1-9-4,Otemachi, Chiyoda-ku, Tokyo.

  • Deloitte urges IAS 32/39 endorsement in Europe

    05 Jul 2004

    Deloitte has urged the European Financial Reporting Advisory Group (EFRAG) to recommend that the European Commission adopt IAS 32 and IAS 39 for use in Europe starting in 2005. Our (PDF 51k) cites a number of "far reaching and damaging" consequences for the transition to IFRSs in Europe in 2005 if there is not a "fully endorsed and wholly supported standard on the recognition and measurement of financial instruments". Whilst IAS 39 is not perfect, there is much to be warmly welcomed.

  • FEE supports IAS 32/39 endorsement in Europe

    05 Jul 2004

    The European Federation of Accountants has sent separate letters to the European Financial Reporting Advisory Group (EFRAG) supporting EFRAG's draft letters endorsing IAS 32 and IAS 39 for use in Europe.

  • Considerations in transition to IFRS 2

    04 Jul 2004

    We have posted a small (PDF 178k) outlining the key issues that a company must consider in making the transition to IFRS 2 Share-based Payment.