29 Nov 2002
We have reorganised the information on IASPlus about IFRIC's agenda issues: Chronological List and Listing by Issue .
We have reorganised the information on IASPlus about IFRIC's agenda issues: Chronological List and Listing by Issue
We have posted a new (PDF 154k) that explains the planned adoption of International Accounting Standards as Australian GAAP for reporting periods beginning on or after 1 January 2005. Because of the need to present prior period comparatives, the transitional calculations will commence for reporting periods beginning on or after 1 January 2004. A few Australian accounting standards do not have an international counterpart, including concise financial reports, general and life insurance, and extractive industries.
28 Nov 2002
We have moved our observer's unofficial notes of the discussions at the meeting of the International Financial Reporting Interpretations Committee of 25-26 November 2002 to our IFRIC Page. .
We have moved our observer's unofficial notes of the discussions at the meeting of the International Financial Reporting Interpretations Committee of 25-26 November 2002 to our IFRIC Page.
27 Nov 2002
We have posted the 25 November 2002 edition of the Accounting Roundup newsletter published by Deloitte & Touche (US).
We have posted some new Australia and New Zealand Accounting Alerts. .
We have posted some new Australia and New Zealand Accounting Alerts.
26 Nov 2002
The International Auditing and Assurance Standards Board has issued an Exposure Draft (PDF 237k) inviting comment on IAASB's Proposed Terms of Reference; the Preface to the International Standards on Quality Control, Auditing, Assurance, and Related Services; and Operations Policy No 1–Bold Type Lettering.
25 Nov 2002
The European Financial Reporting Advisory Group is seeking comments (due by 7 February 2003) on its Draft Letter of Comment on IASB Exposure Draft 2, Share-Based Payment. .
The European Financial Reporting Advisory Group is seeking comments (due by 7 February 2003) on its Draft Letter of Comment on IASB Exposure Draft 2, Share-Based Payment.
24 Nov 2002
The SEC's Division of Corporation Finance issued 28 Q&As that address issues relating to implementing the Public Company Accounting Reform and Investor Protection Act of 2002 (the Sarbanes-Oxley Act). .
The SEC's Division of Corporation Finance issued 28 Q&As; that address issues relating to implementing the Public Company Accounting Reform and Investor Protection Act of 2002 (the Sarbanes-Oxley Act).
23 Nov 2002
Accounting standard setting bodies in Hong Kong and South Africa (ED 160) have requested comments on adoption of IASB ED 2, Share-Based Payment.
A Citigate Financial Intelligence Survey (PDF 163k) of 50 of the 297 European companies listed in United States markets shows a broad intention to comply with the Sarbanes-Oxley Act.
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