IASB has postponed its planned issuance of final standards on First-Time Application, Improvements to Existing IAS, and Amendments to IAS 32 and 39 from late 2002 to 2003. Exposure Drafts on those projects, which had been expected in March, are now scheduled for some time in the second quarter of 2002.

The Technical Agenda for IASB's 16-19 April meeting is as follows:

• IAS 19 Employee Benefits - The Asset Ceiling
• Business Combinations (Phase I)
• Business Combinations (Phase II)
• Preface to IFRSs
• Share-Based Payment
• Reporting Performance
• Future Agenda Items On the morning of 18 April, the Board will meet with the UK Accounting Standards Board. Discussion topics are (1) Reporting Performance and (2) Share-Based Payment.

The IASC Foundation (IASCF) Trustees have invited those who are experienced in providing learning materials and training programmes to submit proposals for materials and programmes to train and examine individuals on their skills in financial reporting under IASs and IFRSs. These programmes would carry the certificate 'IASCF-approved training'. Two levels of certification are envisioned: Application level (Certification in IASs and IFRSs) and Advanced level (Diploma in IASs and IFRSs). Click for IASCF Press Release (PDF 13k).

We have posted a Table Summarising the Global Use of IAS as the primary GAAP by listed domestic companies in their consolidated financial statements for investor reporting purposes.

Click here for Information about IVSC.

They are taking advance orders by email now. Their priority will be to despatch copies to subscribers and some others first, then to process advance orders received. Given the volume of orders to be despatched it will take several weeks for shipping, plus delivery time. There will be a single price for the 2002 Bound Volume: £47 or US$73 (shipping included). You can place an advance order only by sending an email with shipping details and credit card information to publications@iasb.org.uk. Advance orders cannot be done via IASB's website.

Upcoming IASB meeting dates:

• 17-19 April 2002, London, UK [subsequently extended to 16 April also]
• 20-24 May 2002, London, UK (20-21 May with chairs of National Standard Setters)
• 17-21 June 2002, Berlin, Germany (20-21 June with the Standards Advisory Council)
• 17-19 July 2002, London, UK
• 18-20 September 2002, Norwalk, CT, USA

You can always find information about Upcoming Meetings and Past Meetings on .

We are making available the electronic version of International Accounting Standards: A Practical Guide to Financial Reporting, by Deloitte Touche Tohmatsu, second edition, published December 2001. This 224 page book includes:

• summaries of all current standards,
• model financial statements, and
• a presentation and disclosure checklist.

Click here for Project Description.

We have updated our Comparison of South African GAAP and IAS as of 15 March 2002. Click for further information about South African GAAP.