Combining concerns
Article Abstract:
The Accounting Standards Board (ASB) is consulting on international proposals that might change the accounting for acquisitions in the UK. The proposals, set out in Financial Reporting Exposure Drafts (FREDs) 36 to 39, extend beyond accounting for Business Combinations to include the accounting for provisions, contingent liabilities, and contingent assets.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005
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Accounting Standards Board: FRED 34 Life Assurance 21 July 2004
Article Abstract:
Detailed information on Financial Reporting Standard draft as on 21 July 2004 with an aim to require appropriate measurement of, and disclosures relating to liabilities and assets of life assurance business, and disclosures relating to the financial strength of entities carrying on life assurance business is presented.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
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Pensions perspective
Article Abstract:
The exposure draft recently issued by the Accounting Standards Board (ASB) has suggested revisions regarding the disclosures needed by FRS17 on defined benefit scheme, focusing on providing enough information to explain the related risks and rewards. The summary of the proposed changes is presented.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2006
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