Accounting Alert — December 2003

Published on: 31 Dec 2003

This issue discusses the major changes to existing practice that would result from three convergence exposure drafts issued by the Financial Reporting Standards Board (those for IAS 11, IAS 16, and IAS 19) and summarises recent guidance on accounting by trusts.

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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.