IAS Plus newsletter — IAS Plus Quarterly Newsletter Asia-Pacific Edition

Published on: 12 Apr 2004

New and revised standards are issued. During the first quarter of 2004, by issuing the following standards the IASB made good on its commitment to have in place a “stable platform” of standards that European listed companies and others can use when they move to IFRSs in 2005:
- IFRS 2 Share-based Payment: Page 3.
- IFRS 3 Business Combinations and related amendments to IAS 36 and IAS 38: Page 4.
- IFRS 4 Insurance Contracts: Page 5.
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations:
Page 7.
- Macro hedging amendment to IAS 39:Page 8


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