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IAS Healthcheck 2003

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08 Jul 2003

We have posted the 2003 edition of (PDF 2,279k), prepared by Deloitte & Touche (United Kingdom).

Of the 7,000 listed companies in Europe that will be required to adopt IFRS in 2005, over 3,000 of them are in the United Kingdom. Moreover, the UK government has invited comment on whether it should extend the IFRS requirement to unlisted companies and individual company accounts. This 32-page booklet reviews the implications of changing to IFRS not only with respect to accounting systems and financial reporting but also to other management issues including treasury management; distributions; debt covenants and financing; mergers and acquisitions; management compensation; product development; management information; statutory accounts and taxes; human resources; IT systems; and investor relations. The guide sets out practical ideas for addressing these and other issues.

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