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2000

Key documents from IASC's recent past are posted to IASPlus website

01 Dec 2000

This website was launched on 1 December 2000. We have posted a few key documents from IASC's recent past: Report of the Technical Committee of the International Organization of Securities Commissions on IASC Standards (PDF 1,381k), May 2000. This is the "IOSCO Endorsement". New IASC Constitution, May 2000 European Commission Recommendations Regarding IAS, 13 June 2000 Communication from the European Commission to the Council and the European Parliament, EU Financial Reporting Strategy: The Way Forward .

This website was launched on 1 December 2000. We have posted a few key documents from IASC's recent past:

IASC seeks views on accounting in the extractive industries

01 Dec 2000

IASC has published an Issues Paper on accounting in the extractive industries -- mining and oil and gas.

Deloitte Touche Tohmatsu Hong Kong Technical Director Paul Pacter is one of the principal authors, along with Horace Brock of University of North Texas. Click here for:

IASC approves two final Interpretations

01 Dec 2000

In late November, IASC approved two final Interpretations that had been developed by the Standing Interpretations Committee: SIC 19. Reporting Currency - Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29, and SIC 24, Earnings Per Share - Financial Instruments and Other Contracts that May Be Settled in Shares.

IASC makes limited revisions to IAS 12, IAS 19, IAS 39

01 Dec 2000

In late November, IASC published limited revisions to three International Accounting Standards; IAS 12, Income Taxes, IAS 19, Employee Benefits, and IAS 39, Financial Instruments: Recognition and Measurement.

All are effective for periods beginning on or after 1 January 2001, earlier application encouraged. Click here for:

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.