Technical Plan

Date recorded:

The Board discussed the quarterly technical plan. Visitors to IAS Plus should note that the following EDs are expected in the second quarter of 2006:

Exposure Drafts Expected During Second Quarter of 2006

  • Financial Instruments Puttable at Fair Value (amendment to IAS 32)
  • Conceptual Framework Phase A: Objectives and Qualitative Characteristics
  • Short-term Convergence: Borrowing Costs
  • Short-term Convergence: Income Taxes
  • Amendments to IAS 33 Earnings Per Share

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