Accounting and Reporting

Index of other technical papers:
Accounting & Reporting | Bond Markets | Business Continuity & Operational Risk | Capital Adequacy | Corporate Governance | Payments | Pensions | Ratings | Regulations & Compliance | Share-based Payments | Share Issuance | Taxation

Accounting & Reporting
	ACT issues statement of support for adoption of IAS 39
		Letter to EU Commission supporting adoption of IAS 39 in full, (September 2004)
		Letter of support for implementation of IAS 39 from Richard Raeburn, Chief Executive, as published in the FT (30 August 2004)
		ACT letter to EU Commissioner Bolkestein (June 2004)
	ACT statement on IAS 39
		ACT Press Release (April 2004)
		ACT Letter (April 2004)
	ASB FRED 30 third supplement: Further amendments to the proposed standards on financial instruments – July 2004
		ACT Response (October 2004)
	ASB Reporting Exposure Draft: Operating and Financial Review (November 2004 - May 2005)
		ASB Reporting Standard 1 (May 2005)
		ACT Response (February 2005)
		ASB Exposure Draft
	ASB/IASB: IAS39: Financial Instruments: Recognition and Measurement
		Accounting Standards Board (ASB) responses to ACT informal comments on IAS39
		ACT informal consultative comments to the ASB for inclusion in their report to International Accounting Standard Board (IASB) on IAS39 [excl. Appendix 3] (November 2001)
		ACT informal consultative comments to the ASB for inclusion in their report to International Accounting Standard Board (IASB) on IAS39 [Appendix 3] (November 2001)
	ASB: FRED23: Hedge accounting
		ACT Derivatives Accounting Working Group (DAWG) response to consultation [Press Release] (August 2002)
		ACT Derivatives Accounting Group (DAWG) response to consultation [Full text] (August 2002)
	Auditing Practices Board ED 720: Auditor's responsibilities re Directors' Report and OFR
		ACT response (Jan 2006)
		APB exposure draft (Oct 2005)
	Choice in the UK Audit Market : FRC interim report
		Choice in the UK Audit Market (April 2007)
		ACT Response (May 2007)
	DTI Consultation: Draft Regulations on the Operating Financial Review and Directors' Report (May 2004)
		ACT Response [Press Release] (August 2004)
		ACT Response [Full text] (August 2004)
	IAS 39 Implementation experience reported by members (July 2005)
		A background paper for IASB Financial Instruments Working Group
	IASB discussion paper: Fair value measurement
		IASB discussion paper
		ACT Response (May 2007)
	IASB Exposure Draft ED 7 Financial Instruments: Disclosures
		ACT Response (October 2004)
	IASB Exposure Draft of amendments to IAS 23 Borrowing Costs
		ACT Response (September 2006)
		IASB Exposure draft (May 2006)
	IASB Exposure Draft of amendments to IAS 32 re Financial Instruments Puttable at Fair Value
		ACT Response to IASB re Instruments Puttable at fair value (October 2006)
		IASB Exposure draft (June 2006)
	IASB exposure draft of proposed amendments to IAS 37 provisions, contingent liabilities and contingent assets and IAS 19 Employee Benefits (June 2005)
		ACT response (October 2005)
		IASB exposure draft
	IASB Exposure Draft: Amendments to IAS 39 Financial Instruments: Cash flow hedge accounting of forecast intragroup transactions – July 2004
		ACT Response (October 2004)
	IASB Exposure Draft: Amendments to IAS 39 Financial Instruments: Exposures Qualifying for Hedge Accounting (Sept 2007)
		IASB Exposure draft: Exposures qualifying for Hedge Accounting
		ACT response to IASB Exposure draft : Exposures qualifying for Hedge Accounting (Jan 2008)
	IASB Exposure Draft: Amendments to IAS 39 Financial Instruments: The Fair Value Option - April 2004
		ACT Response (July 2004)
	IASB reconsiders IAS 21 - June 2005/Sept 2005
		ACT response to Technical Correction 1 (October 2005)
		ACT submission (June 2005)
	IGTA Position on IAS 32-39
		Full article ( 23 September 2003)
		ACT comments re IAS 39 to IASB - 4 July 2003
	IGTA: Position Statement re IAS 39
		IGTA Position statement on IAS 39 (December 2004)
	International Accounting Standards Board (IASB) and Accounting Standards Board (ASB): IAS39 and IAS32/FRED30: Financial Instruments - Disclosure and Presentation & Recognition and Measurement
		Summary of ACT Position (November 2003)
		ACT response to IASB (August 2003) Exposure Draft on IAS39 (November 2003)
		ACT DAWG response to consultation (October 2002)
	Joint Working Group on accounting for Financial Instruments (JWG)
		ACT comments on JWG proposals [Press Summary] (July 2001)
		ACT comments on JWG proposals [Full text] (July 2001)
	Management Commentary - IASB discussion paper
		ACT response to IASB (April 2006)
		Link to IASB Discussion paper (October 2005)
	Measurement Bases - IASB Discussion
		ACT response to IASB (May 2006)
		Link to IASB Discussion paper (November 2005)
	OFR Regulations 2005 and the Business Review / Company Liability
		ACT response (September 2006)
		HMT consultation on extension of the statutory damages regime for disclosures
		ACT response to DTI accelerated consultation on Company Law Reform Bill draft liability clauses (May 2006)
		Response to DTI consultation on mandatory narrative business reporting (Mar 2006)
		DTI review of narrative reporting (Feb 2006)
		ACT welcomes ASB Statement on the Operating and Financial Review and calls for a "safe harbour" for companies' opinions and forecasts about the outlook (Jan 2006)
		ASB's Reporting Statement - The Operating and Financial Review (Jan 2006)
		DTI Invitation for comments on the Business Review (December 2005)
		ACT letter on OFR (Dec 2005)
		Chancellor's statement on the Operating and Financial Review (28 Nov 2005)
		EW Joint ABI/IoD letter to DTI re directors protection form liability (March 2006)
		OFR Regulations 2005
	The Impact of IFRS
		ACT Briefing Note: Communication with lenders about IFRS (February 2005)
		Standard & Poor's, December 2004: Transition without tears; A five-point plan for IFRS disclosure
		ACT Briefing Note: Borrower/Lender Relationships (December 2004)
		Fitch Ratings, November 2004: hedge accounting and derivatives study for corporates
		Moody's, October 2004: The impact of IFRS on the credit ratings of European Corporates
		Fitch Ratings, July 2004: IFRS and international accounting convergenc; revolution or evolution?