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

Published on: 15 Jan 2004

Improved IASs are issued. The IASB has published 13 revised IASs
reflecting changes made in the Improvements Project: IAS 1, 2, 8, 10, 16, 17,
21, 24, 27, 28, 31, 33, and 40. Also IAS 15 was withdrawn. Pages 3 and 12.
Financial instruments standards revised. The Board published revised
versions of IAS 32 and IAS 39. IAS 39 will be further revised in the first
quarter of 2004 to reflect the Board’s decisions on macro hedging. Page 3.
Remaining standards for 2005 adoption. Share-based payment; business
combinations (revisions to IAS 22, 36, and 38); insurance contracts; macro
hedging amendments to IAS 39; asset disposals and discontinued operations
(including replacement of IAS 35); and extractive industries. Page 3.
Deloitte letters of comment. The Deloitte positions on the following
proposals are summarised: Macro hedging (page 4). Insurance contracts
phase I (page 5). Asset disposals and discontinued operations (page 5).
Decommissioning liabilities (page 5).



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