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IAS Plus newsletter — Special Global Edition — IFRS: Year 2003 in Review

Published on: 05 Jan 2004

Final Standards Published
- IFRS 1, First-time Adoption of International Financial Reporting
- IAS 1, Presentation of Financial Statements
- IAS 2, Inventories
- IAS 8, Accounting Policies, Changes in Accounting Estimates and
- 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 32, Financial Instruments: Presentation and Disclosure
- IAS 33, Earnings per Share
- IAS 39, Financial Instruments: Recognition and Measurement
- IAS 40, Investment Property
Exposure Drafts Published
- ED 4, Disposal of Non-current Assets and Presentation of Discontinued
- ED 5, Insurance Contracts
- Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate
New Agenda Projects
- Accounting Standards for Small and Medium-Sized Entities
- Extractive Industries: Exploration and Evaluation Activities
- Disposal of Non-current Assets and Presentation of Discontinued
Standard Withdrawn
- IAS 15, Information Reflecting the Effects of Changing Prices
Europe. 2003 saw amended accounting directives, a new accounting
enforcement standard from CESR, endorsement of IFRS for use in Europe,
and translations into official EU languages.
Elsewhere. Australia and New Zealand took steps toward using IFRS as
the basis of their national GAAP. All listed companies in South Africa will
switch to IFRS in 2005.


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