03 Nov 2004
We have updated the following pages to reflect standard setting activity during the third quarter of 2004: Australia China Hong Kong Indonesia Malaysia Singapore Taiwan .
We have updated the following pages to reflect standard setting activity during the third quarter of 2004:
Only about one-third of 250 board members and top executives of large companies polled worldwide in a new Deloitte-sponsored survey say their companies are proficient at monitoring critical non-financial indicators of corporate performance.
We have published the October 2004 editions of our quarterly -->IAS Plus --> newsletter in two versions: (PDF 17 pages 249k) (PDF 24 pages 303k) Both editions have the same news about international financial reporting, including updates on IASB projects and Board activities and news about IFRSs in Europe, the United States, and elsewhere in the world.
The Internal Market Directorate of the European Commission has published Issue No.
02 Nov 2004
We have posted the (PDF 283k), which provides US reporting information for non-US based companies.
The (PDF 250k) is now available.
Nine large accounting firms, including Deloitte, have jointly issued A Framework for Evaluating Process/Transaction-Level Exceptions and Deficiencies for use in implementing Section 404 of the Sarbanes-Oxley Act.
The European Federation of Accountants (FEE) has published a 186-page paper outlining how to apply, in practice, the principles underlying the European Commission's Recommendation on auditor independence.
The Accounting Regulatory Committee of the European Commission will meet in Brussels on 30 November 2004 to vote on recommendations to endorse certain new and improved IFRSs and IFRIC 1. The specific IFRSs to be considered are IASs 1, 2, 8, 10, 16, 17, 21, 24, 27, 28, 31, 32, 33, 36, 38, and 40, as well as IFRSs 2, 3, 4, and 5. The agenda also includes a Commission presentation on "the latest developments towards a solution on the fair value option and on the technical work on the interest margin hedge" (IAS 39).
The latest edition of the (PDF 103k) from Deloitte (USA) is of interest globally.
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