13 Apr 2004
We have published the April 2004 edition of our quarterly -->IAS Plus --> newsletter in two versions: (PDF 24 pages 349k) (PDF 31 pages 405k) Both editions have the same news about international financial reporting, including updates on IASB projects and Board activities and news about IFRS in Europe, the United States, and elsewhere in the World.
We have posted a new Accounting Alert from Deloitte Australia: IASB Issues Standards on Business Combinations, Intangibles and Impairment.
12 Apr 2004
We have posted the first quarter 2004 summary edition of our (PDF 629k) from Deloitte (United States).
09 Apr 2004
The European Financial Reporting Advisory Group has posted its comments on two IFRIC draft interpretations: IFRIC D3 Determining Whether an Arrangement Contains a Lease (PDF 45k) IFRIC D4 Decommissioning, Restoration and Environmental Rehabilitation Funds (PDF 38k) .
The European Financial Reporting Advisory Group has posted its comments on two IFRIC draft interpretations:
The deadline for comments on the IASB's Exposure Draft 6 Exploration for and Evaluation of Mineral Resources is one week from today. .
The deadline for comments on the IASB's Exposure Draft 6 Exploration for and Evaluation of Mineral Resources is one week from today.
08 Apr 2004
Of the 31 Interpretations published by the Standing Interpretations Committee (SIC) – which was replaced by the International Financial Reporting Interpretations Committee (IFRIC) in April 2001 – only the following 11 remain in effect as part of the body of standards that companies in Europe and elsewhere will adopt in 2005. The others have been superseded by either new IFRSs or revised IASs issued by the IASB.
The IFRIC has not yet issued any final interpretations.
The 11 remaining Interpretations are:
Deloitte (Denmark) has published a newsletter in Danish about IFRS 3 Business Combinations (PDF 281k) and IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (PDF 185k). .
Deloitte (Denmark) has published a newsletter in Danish about IFRS 3 Business Combinations (PDF 281k) and IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (PDF 185k).
The US Securities and Exchange Commission has Proposed to adopt Auditing Standard No.
The United Kingdom Accounting Standards Board has adopted the equivalent of IFRS 2, Share-based Payment.
07 Apr 2004
The IASC Foundation trustees have issued a Press Release (PDF 14k) welcoming the decision by the Australian Financial Reporting Council regarding adoption of IFRSs in Australia starting in 2005 (see 5 April news story). .
The IASC Foundation trustees have issued a Press Release (PDF 14k) welcoming the decision by the Australian Financial Reporting Council regarding adoption of IFRSs in Australia starting in 2005 (see 5 April news story).
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