IAS Plus newsletter — Special Global Edition — IASB Publishes 13 Revised Standards

Published on: 22 Jan 2004

December 2003 saw the publication in final form of thirteen revised International Accounting Standards (IASs) arising out of the “improvements project”. These are:
- IAS 1 Presentation of Financial Statements
- IAS 2 Inventories
- IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
- IAS 10 Events after the Balance Sheet Date
- IAS 16 Property, Plant and Equipment
- IAS 17 Leases
- IAS 21 The Effects of Changes in Foreign Exchange Rates
- IAS 24 Related Party Disclosures
- IAS 27 Consolidated and Separate Financial Statements
- IAS 28 Investments in Associates
- IAS 31 Interests in Joint Ventures
- IAS 33 Earnings per Share
- IAS 40 Investment Property

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