IAS Plus newsletter — IAS Plus Quarterly Newsletter Asia-Pacific Edition
Published on:
Apr 13, 2004
New and revised standards are issued. During the first quarter of 2004, by issuing the following standards the IASB made good on its commitment to have in place a “stable platform” of standards that European listed companies and others can use when they move to IFRSs in 2005:
- IFRS 2 Share-based Payment: Page 3.
- IFRS 3 Business Combinations and related amendments to IAS 36 and IAS 38: Page 4.
- IFRS 4 Insurance Contracts: Page 5.
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations:
Page 7.
- Macro hedging amendment to IAS 39:Page 8
