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Changes to IASB's project timetable

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29 May 2003

The IASB has made some changes in its project Timetables, delaying several EDs or final standards and announcing timetables for several projects not previously scheduled: .

The IASB has made some changes in its project Timetables, delaying several EDs or final standards and announcing timetables for several projects not previously scheduled:

Projects for which a timetable had not previously been announced:

  • Convergence Project: Exposure Drafts:
    • Joint Project with FASB: EDs in 3rd and 4th quarters 2003
    • Employee Benefits: ED 4th quarter 2003
    • Replacement of IAS 20: ED 4th quarter 2003 Final Standards:
    • Joint Project with FASB: Final Standards 2004
    • Employee Benefits: Final Standards 2004 after 1st quarter
    • Replacement of IAS 20: Final Standards 2004 after 1st quarter
  • Insurance Contracts Phase II: ED in 2004
Changes of timetable:
  • Insurance Contracts Phase I: ED now 3rd quarter 2003
  • Improvements to IFRS: Final IFRSs now 3rd quarter 2003
  • Financial Activities: ED now 2004 later than 1st quarter
  • Business Combinations Phase I: Final IFRS now 1st quarter 2004
  • Business Combinations Phase II: ED now 3rd quarter 2003 and Final IFRS now 2004 later than 1st quarter
  • Amendments to IAS 32 and IAS 39: IFRS is still planned for 3rd quarter 2003. However, if the IASB decides to re-expose certain proposed changes to IAS 39, the final IFRS would be issued in 1st quarter 2004.

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