Latest from IPE Magazine – Page 584
-
Features
IAS19 impact on employee benefits disclosure
On 16 December 2004, the International Accounting Standards Board (IASB) published an amendment to IAS19. All EU-listed companies must comply with IAS19 (as amended) for accounting periods starting on or after 1 January 2005. Other EU companies may be required to adopt IAS19, or may be allowed to continue with ...
-
Features
Now for the difficult bit
The Pension Fund Directive must be implemented in EU national laws by 23 September 2005. Its gestation was tortured and long – about 12 years – reflecting the considerable difficulties involved in obtaining agreement on the scope: what was included, and, equally significantly, what was not. The directive deals with ...
