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Extra resources for International Financial Reporting: A Comparative Approach (3rd Edition)
The IASB considered 61 agenda papers about issues raised on the exposure draft, amounting to over 1,200 pages. ● Further exposure draft on ‘macro hedging’ published in August 2003. Received over 120 comment letters. Proposals continued to be reviewed but the revised standards were not delayed for this one issue to be completed. A further revision was envisaged. ● In March 2004 issued an Amendment to IAS 39 on Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk. ● In April 2004 published an exposure draft on a proposed limited amendment to the Fair Value Option, in response to concerns of some supervisory bodies that the fair value option might be used inappropriately.
The achievement of this goal was made conditional on completion of the IASC Work Programme, scheduled for 1999. The Work Programme concentrates on a core set of standards and has come to be referred to more commonly as ‘the core standards programme’. By March 1996 the Board had revised the target date to March 1998, in response to requests from international companies and from members of IOSCO. The revised target saved 15 months on the original plan.
For example, studies showed that in eight of the 24 international standards issued up to 1984, alternative solutions were permitted (Most, 1984). This was perceived as being due to lack of enforceability. QXD 10/05/2005 06:46 AM Page 27 Chapter 1 • Developing global accounting standards codifying generally accepted practice (McKinnon and Janell, 1984). However, by the end of the 1980s there was a high degree of flexibility within the standards. Purvis et al. (1991), analyzing compliance with IASs as indicated in an IASC survey of 1988, found a high level of national conformity with those standards issued early in the life of the IASC but much lower levels of conformity for those issued closer to 1988.