Financial reporting
Paterson, R.
Financial reporting - 2003 - Accountancy 132(1320) August 2003, 78-93(15) .
A series of articles, the first of which argues that the International Accounting Standards Board (IASB) must stick to principles in revising its standard on consolidation, IAS "Consolidated financial statements and accounting for investment". The second article urges companies that have not done so, to prepare their group accounts under International Financial Reporting Standards (formerly International Accounting Standards). The third article questions whether the IASB will have its 40 standards ready for use in Europe in time for the EU's deadline. The next article questions the IASB's proposals on accounting for insurance projects. The fifth article provides international briefing covering Australia and Canada. The final article examines accounting for emission rights.
INTERNATIONAL ACCOUNTING STANDARDS BOARD
INTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL ACCOUNTING STANDARDS
EUROPEAN UNION
INSURANCE COMPANIES
AUSTRALIA
CANADA
EUROPE
Financial reporting - 2003 - Accountancy 132(1320) August 2003, 78-93(15) .
A series of articles, the first of which argues that the International Accounting Standards Board (IASB) must stick to principles in revising its standard on consolidation, IAS "Consolidated financial statements and accounting for investment". The second article urges companies that have not done so, to prepare their group accounts under International Financial Reporting Standards (formerly International Accounting Standards). The third article questions whether the IASB will have its 40 standards ready for use in Europe in time for the EU's deadline. The next article questions the IASB's proposals on accounting for insurance projects. The fifth article provides international briefing covering Australia and Canada. The final article examines accounting for emission rights.
INTERNATIONAL ACCOUNTING STANDARDS BOARD
INTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL ACCOUNTING STANDARDS
EUROPEAN UNION
INSURANCE COMPANIES
AUSTRALIA
CANADA
EUROPE