Accounting Standards Board Financial Reporting Standard 21 (IAS 10) Events after the balance sheet date 'May 2004

Article Abstract:

The concepts of the International Accounting Standard 10 Events after the Balance Sheet Date (IAS 10) that replaces IAS 10 Events after the Balance Sheet Date revised in 1999 and shall be applied for accounting periods beginning on or after January 2005 are detailed. It is aimed to reduce or eliminate alternatives, redundancies and conflicts within Standards, to deal with some convergence issues and to make other improvements.

Reporting & Disclosure, International Accounting Standards Board, Financial statements

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Playing politics

Article Abstract:

The changed scenario in donation reporting in the wake of the Political Parties, Elections and Referendums Act of 2000 that is applicable in the European Union is highlighted. One significant provision of the Act is that shareholder approval is required in advance of any political donation or expenditure.

Interpretation and construction, Charitable contributions, Charitable donations, Campaign finance reform

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