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IAS Plus Newsletter - Special Global Edition — IFRS: Year 2003 in review

Published on: 13 Jan 2004


The International Accounting Standards Board continued its course toward the three objectives stated in its constitution. A few key achievements:


Final Standards Published

IFRS 1, First-time Adoption of International Financial Reporting Standards
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 32, Financial Instruments: Presentation and Disclosure
IAS 33, Earnings per Share
IAS 39, Financial Instruments: Recognition and Measurement
IAS 40, Investment Property


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.