28 Feb 2004
We have posted two new Australian Accounting Alerts: Financial Instruments: Recognition and Measurement and Financial Instruments: Disclosure and Presentation. .
We have posted two new Australian Accounting Alerts: Financial Instruments: Recognition and Measurement and Financial Instruments: Disclosure and Presentation.
We have now completed updating our Summaries of Standards to reflect all of the revised IASs published in late December 2003. These are IASs 1, 2, 8, 15, 16, 17, 21, 24, 27, 28, 31, 32, 33, 39, and 40. .
We have now completed updating our Summaries of Standards to reflect all of the revised IASs published in late December 2003. These are IASs 1, 2, 8, 15, 16, 17, 21, 24, 27, 28, 31, 32, 33, 39, and 40.
The International Auditing and Assurance Standards Board (IAASB) has released a revised International Standard on Auditing requiring auditors to be more proactive in considering the risk of fraud in an audit of financial statements and has issued new quality control standards addressed at both audit firms and engagement teams.
27 Feb 2004
The Council of the Institute of Chartered Accountants in England and Wales has approved a proposal for the Institute to offer a training, assessment, and award programme in IAS/IFRS.
We have posted the Chinese language version of our for the year ended 31 December 2003 (PDF 534k).
The provincial securities commissions in Canada have jointly adopted a regulation allowing foreign companies issuing securities in Canada to submit IFRS financial statements without reconciliation to Canadian GAAP.
The New Zealand Financial Reporting Standards Board is working toward adopting all IFRS applicable for 2005 adopters as NZ standards – incorporating guidance for public benefit entities – by June 2004. Those standards would be mandatory in 2007 and optional starting 2005. Towards that aim six exposure drafts were released at the end of 2003, and another seven in February 2004. We have posted three new IFRS publications from Deloitte New Zealand: The 30 January 2004 edition of NZ Accounting Alert which summarises the six December 2003 EDs. A on First-time Adoption of IFRS in a New Zealand context (PDF 649k). which discusses a wide range of business issues relating to the conversion to IFRS in New Zealand (PDF 608k). .
The New Zealand Financial Reporting Standards Board is working toward adopting all IFRS applicable for 2005 adopters as NZ standards – incorporating guidance for public benefit entities – by June 2004. Those standards would be mandatory in 2007 and optional starting 2005. Towards that aim six exposure drafts were released at the end of 2003, and another seven in February 2004. We have posted three new IFRS publications from Deloitte New Zealand:
The trustees of the IASC Foundation will meet in public session at the IASB's offices in London on the morning of Tuesday 9 March 2004. The agenda includes a report from the IASB Chairman, constitutional review, education programme, and IASCF publications. .
The trustees of the IASC Foundation will meet in public session at the IASB's offices in London on the morning of Tuesday 9 March 2004. The agenda includes a report from the IASB Chairman, constitutional review, education programme, and IASCF publications.
26 Feb 2004
At its upcoming meeting on 9 March 2004, the PCAOB will consider adopting an auditing standard on internal control.
The International Federation of Accountants (IFAC) and The Chartered Institute of Management Accountants (CIMA) have jointly published a study on Enterprise Governance: Getting the Balance Right.
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