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Detailed summary of recent improvements to IASs

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22 Jan 2004

Deloitte & Touche (United Kingdom) has published a (PDF 117k) dealing with the 13 International Accounting Standards that were recently revised as a result of the IASB's Improvements Project.

This 16-page newsletter presents the key features of each of the 13 revised standards, along with their impact on UK companies. The revised standards all apply to periods beginning on or after 1 January 2005, with earlier adoption encouraged. For most companies in Europe with December year ends, 1 January 2004 is the date of transition to IFRS.

Correction list for hyphenation

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