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  • Now available – IAS 32 and IAS 39 modules

    Sep 30, 2004

    We are pleased to make available without charge the first of three Deloitte e-learning modules on IAS 32 Financial Instruments: Presentation and Disclosure and IAS 39 Financial Instruments: Recognition and Measurement.

  • EC's revised IAS 39 "carve-out" proposal

    Sep 29, 2004

    The European Commission has posted to its Internal Markets Website its revised proposal to adopt IAS 39 for use in Europe with two significant modifications that would (1) remove the IAS 39 fair value option as it applies to liabilities, and (2) facilitate the use of fair value hedge accounting for the interest rate hedges for core deposits on a portfolio basis.

  • IPSASs for governments in Europe?

    Sep 29, 2004

    International Public Sector Accounting Standards (IPSASs) are essential to the development and strengthening of financial reporting by governments – that was the conclusion of a high-level conference organised jointly by the European Commission and the European Federation of Accountants (FEE).

  • SEC proposes voluntary XBRL filings

    Sep 28, 2004

    As part of its initiative to assess the benefits of tagged data and its potential for improving the timeliness, accuracy, and analysis of financial disclosures by public companies, the US Securities and Exchange Commission has proposed to establish a voluntary program allowing registrants to file supplemental financial information using eXtensible Business Reporting Language (XBRL).

  • Later this week – IAS 32 and IAS 39 modules

    Sep 28, 2004

    The first of the three e-learning modules on IAS 32 Financial Instruments: Presentation and Disclosure and IAS 39 Financial Instruments: Recognition and Measurement will be released later this week.

  • EFRAG letter to EC on IAS 39 "carve-outs"

    Sep 28, 2004

    The European Financial Reporting Advisory Group (EFRAG) has responded to the request of the European Commission for technical input on the "carve-outs" proposed by the EC in relation to IAS 39 Financial Instruments: Recognition and Measurement.

  • Web-based technical update on IASs 24 and 38

    Sep 28, 2004

    The Deloitte London IFRS Centre of Excellence is running a monthly series of hour-long Internet-based IFRS technical updates, focusing on the most important international accounting standards and how they will affect UK companies.