The changes will affect IAS 39, IAS 19 and IAS 12 relating to the reporting of financial instruments, pension plan assets and income tax consequences of dividends respectively.
Comments on the three exposure drafts are requested by 10 September 2000.
The drafts are available on IASC’s website: www.iasc.org.uk
The second largest improvement in ‘significant’ levels of financial distress since the EU Referendum was in professional services, found research from Begbies Traynor
Just one half of UK practices have implemented a pricing structure around auto enrolment implementation and advice - with many suffering increased costs
Deloitte's north-west Europe foray; BDO, Smith & Williamson investment paths; Shelley Stock Hutter; and Wilkins Kennedy discussed by editor Kevin Reed on our Friday Afternoon Live broadcast
Accountants should alter their perspective on auto-enrolment to maximise business opportunities, according to Eric Clapton.