000			01631cam a2200313 4500
001			ABS67069
008			030915n2003 000 0 eng u
035			_a(Sirsi) u123604
100			_aPaterson, R.
245			_aFinancial reporting
260			_c2003
490			_aAccountancy _v132(1320) August 2003, 78-93(15)
520			_aA 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.
590			_aABS
650			_aINTERNATIONAL ACCOUNTING STANDARDS BOARD
650			_aINTERNATIONAL FINANCIAL REPORTING STANDARDS
650			_aINTERNATIONAL ACCOUNTING STANDARDS
650			_aEUROPEAN UNION
650			_aINSURANCE COMPANIES
650			_aAUSTRALIA
650			_aCANADA
650			_aEUROPE
690			_aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT
700			_aHolgate, P.
700			_aHouse, J.
700			_aPerlet, H.
700			_aBarker, P.
942			_n0
999			_c73402 _d73402