03 Mar 2004
We have created separate sections on our IAS 39 revisions agenda project page for the Macro Hedging Amendments and the Fair Value Option Amendments. .
We have created separate sections on our IAS 39 revisions agenda project page for the Macro Hedging Amendments and the Fair Value Option Amendments.
02 Mar 2004
We have tested the links to IFRS-related websites on our comprehensive Links Page and fixed some broken ones.
Dealing with the mandates of the Sarbanes-Oxley Act has proved something of a scramble for public companies.
We have posted a new Australian Accounting Alert: International Convergence Update.
XBRL International has elected Kurt Ramin, Commercial Director at the IASC Foundation, as Chair of its Steering Committee.
01 Mar 2004
We have updated our agenda project pages to reflect the Board's decisions at its February 2004 meeting: Business Combinations Phase I; Business Combinations Phase II; Consolidation; Financial Instruments (macro hedging and fair value option); Insurance Contracts Phase I; Revenue Recognition; Short-term Convergence (ED 4, IAS 19, and IAS 20); and Small and Medium-sized Entities. .
We have updated our agenda project pages to reflect the Board's decisions at its February 2004 meeting:
The European Commission has undertaken a Public Consultation on directors' remuneration, including the questions of (a) how each EU listed company should disclose in its annual accounts and annual report (or in the notes to the annual accounts) the remuneration policy for directors for the next financial year and (b) which elements, for example the performance-related elements of directors' remuneration, supplementary pensions, and contract policy, should be included in that disclosure? The IASB's recent amendments to IAS 24 include a requirement to disclose key management personnel compensation (amounts, but not policies) in total and subdivided into five categories.
The 2003 annual report of the International Auditing and Assurance Standards Board (IAASB) may be downloaded from IFAC's website.
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.
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