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  • EFRAG seeks comments on two draft responses to IASB

    19 May 2004

    The European Financial Reporting Advisory Group (EFRAG) is seeking comments by 28 June 2004 on its preliminary views on two current IASB exposure drafts: Preliminary Views on IASB ED: Amendments to IAS 39 Financial Instruments Recognition and Measurement: The Fair Value Option (PDF 60k) Preliminary Views on IASB ED: Amendments to IAS 19 Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures (PDF 63k) .

  • EU public consultation on improving financial information

    18 May 2004

    The European Commission is undertaking an electronic Public Consultation on matters relating to (a) board members' responsibilities for financial and key non-financial information, (b) disclosure of related party and intra-group relationships and transactions, and (c) disclosure of corporate governance practices by listed companies in a proposed corporate governance statement.

  • FAF chairman expresses concern re Congressional interference

    18 May 2004

    Robert Denham, the chairman of the Financial Accounting Foundation (which oversees FASB), has expressed "grave concern" over the approval of draft legislation that would pre-empt a FASB standard on share-based payment (see our news story of 15 May).

  • IASB meets today, tomorrow in London

    18 May 2004

    The IASB will meet at its offices in London on 18-19 May 2004. An issue related to Financial Reporting by Small and Medium-sized Entities has been added to the Meeting Agenda. .