This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IAS Plus newsletter — IAS Plus Quarterly Newsletter Global 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 Also IAS 15 was withdrawn.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).

Download

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.