TAILIEUCHUNG - IFRS in your pocket 2007

When inventories are purchased with deferred settlement terms, the difference between the purchase price for normal credit terms and the amount paid is recognised as interest expense over the period of financing. IFRS – VAS: Significant. | 18424 bd IFRSs in Pkt 29/3/07 4:06 pm Page a Audit IFRSs in your pocket 2007 An IAS Plus guide Advisory. 18424 bd IFRSs in Pkt 29/3/07 4:06 pm Page b Foreword Contacts Foreword Global IFRS leadership team It is a difficult time to be a member of the IASB. The Board must at times feel that they are attempting to construct a house on shifting sands. IFRS global office The solid ground on which they have previously anchored their efforts is gradually eroding – as the basic principles of the Framework are Global IFRS leader redebated. As keen observers, we do not underestimate their predicament. Ken Wild kwild@ But we do believe that predicament is aggravated by a degree of disarray in the management of the current agenda. We consider that the ultimate IFRS centres of excellence objective for the Board should be clear – the development of a cohesive body of principle-based Standards. We are concerned, however, that a Americas number of the proposals emerging from the Board’s recent deliberations . Gannon do not seem to achieve real progress toward that objective. In fact, some iasplusamericas@ of those proposals would undermine Standards (such as IAS 1 and IAS 37) that are operating satisfactorily within the current accounting model and Asia-Pacific environment and would, in our opinion, lead to inferior Standards. The Hong Kong Melbourne underlying cause for this situation, we believe, is the pressure imposed by Stephen Taylor Bruce Porter the Board’s short-term commitments under the Roadmap for Convergence iasplus@ iasplus@ with US GAAP and the related IASB/FASB Memorandum of Understanding. Europe-Africa We at Deloitte are committed supporters of the convergence efforts of the world’s national accounting standard setters, and the IASB and FASB in Johannesburg London particular. While we support this process, we have significant reservations Graeme Berry Veronica Poole about the

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