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IASC Board approves transition statement

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22 Dec 2000

At its meeting last week, the outgoing IASC Board approved a statement that will be sent to the new IASC Board.

Among other things, the Board expressed a hope that its successor would continue work on the projects on:
  • business combinations,
  • present value,
  • reporting financial performance,
  • insurance,
  • extractive industries, and
  • financial instruments. In addition, the statement suggests two new projects:
  • a project on convergence of national and international standards, and
  • a new 'improvements project' to clean up relatively minor matters in the existing IASC Standards. Other possibilities noted for the new Board's work programme include:
  • share-based payment,
  • narrative reporting,
  • inflation accounting, and
  • a review of the IASC Framework.

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