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Additional information about ARC 1 October meeting

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20 Sep 2004

Our news story of 19 September noted that the Accounting Regulatory Committee will meet on 1 October 2004 to decide on whether to recommend endorsement of IAS 39. Also on the agenda for that meeting will be the questions of whether to endorse: The improvements to 14 IASs that were adopted as revised standards in December 2003 (to date, the EC has endorsed only the pre-2003 versions). IFRS 2 Share-based Payment IFRS 3 Business Combinations and related amendments to IAS 36 and IAS 38 IFRS 4 Insurance Contracts IFRS 5 Non-current Assets Held for Sale and Discontinued Operations The EC has not yet endorsed IAS 32 Financial Instruments: Presentation and Disclosure as revised in December 2003 (only the pre-2003 version has been endorsed) or IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities.

These are not on the 1 October 2004 ARC agenda. Endorsement will be considered at a future ARC meeting.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.