02 Jul 2002
Click here to download , analysis by Deloitte Touche Tohmatsu updated as of May 2002 (PDF 612k) .
Click here to download , analysis by Deloitte Touche Tohmatsu updated as of May 2002 (PDF 612k)
An alliance announced yesterday between the London Stock Exchange (LSE) and the Hong Kong Stock Exchange (HKEx) will allow 200 of each exchange's largest listed companies to trade on the other exchange starting in mid-2003. Significant differences between UK GAAP and HK GAAP highlight the need for global accounting standards. .
An alliance announced yesterday between the London Stock Exchange (LSE) and the Hong Kong Stock Exchange (HKEx) will allow 200 of each exchange's largest listed companies to trade on the other exchange starting in mid-2003. Significant differences between UK GAAP and HK GAAP highlight the need for global accounting standards.
We have posted the 1 July 2002 edition of the Accounting Roundup newsletter from Deloitte & Touche USA. .
We have posted the 1 July 2002 edition of the Accounting Roundup newsletter from Deloitte & Touche USA.
01 Jul 2002
The US Securities and Exchange Commission has posted a list of 947 companies whose chief executive and chief financial officers are now required to personally certify in writing, under oath, that their most recent reports filed with Commission are both complete and accurate.
30 Jun 2002
The Board will Meet 17-19 July at its offices in London, when it will discuss insurance contracts; consolidation and special purpose entities; convergence topics; deposit-taking, lending, and securities activities; and performance reporting. .
The Board will Meet 17-19 July at its offices in London, when it will discuss insurance contracts; consolidation and special purpose entities; convergence topics; deposit-taking, lending, and securities activities; and performance reporting.
29 Jun 2002
The Canadian Securities Administrators have Proposed (PDF 8k) that certain eligible foreign issuers would be allowed to submit financial statements prepared using International Accounting Standards or using GAAP in Australia, France, Germany, Hong Kong, Italy, Japan, Mexico, the Netherlands, New Zealand, Singapore, South Africa, Spain, Sweden, Switzerland, and the UK.
We have posted the Remarks of Paul Volcker (PDF 123k), Chairman of the IASB's Board of Trustees, at a Conference on Credible Financial Disclosures, Northwestern University. .
We have posted the Remarks of Paul Volcker (PDF 123k), Chairman of the IASB's Board of Trustees, at a Conference on Credible Financial Disclosures, Northwestern University.
28 Jun 2002
In an editorial titled 'The World After WorldCom', the Financial Times 27 June 2002 said: It is time for US accounting standards to move away from prescriptive rule-making towards the alternative used in many other countries, which focuses on 'substance over form'.
26 Jun 2002
In response to a request from the European Commission, EFRAG (the European private sector's accounting technical committee) has reviewed IAS 1-41 and all extant SICs and has concluded that (a) they are not contrary to the 4th and 7th Directives and (b) they meet the required criteria of understandability, relevance, reliability, and comparability.
Deloitte & Touche in the Netherlands has published, together with the Confederation of Netherlands Industry and Employers (VNO-NCW), the third edition of Accounting Standards Compared: Differences between IAS, NL-GAAP and US-GAAP.
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