02 Dec 2004
The International Financial Reporting Interpretations Committee (IFRIC) has released two final Interpretations, on emission rights and leases.
The two final Interpretations are:
The European Financial Reporting Advisory Group (EFRAG) has Invited Comments on its draft letter proposing to advise the European Commission to endorse IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments for use in Europe.
We have posted a , which is reminder to clients about the requirement to have hedge documentation in place at transition date on first time adoption of AASB 139 (PDF 41k).
01 Dec 2004
We have posted the November 2004 edition of EITF Roundup, a newsletter published by the National Office Accounting Standards and Communications Group of Deloitte & Touche LLP (USA).
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