[LAW-LIB:54425] International Accounting Standards

From: Vandenbroeck, Ryan G (Ryan.G.Vandenbroeck@bakernet.com)
Date: Tue Jan 08 2008 - 11:41:43 PST

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    Hi all,

    Sorry for any cross-posting.

    I'm looking for a few materials relating to International Accounting
    Standards (IAS), often contained in International Financial Reporting
    Standards (or eIFRS on the Web). The materials are a bit old (from the
    late-1990s) and they may not be in the current version of the IFRS as I
    believe goes back only to 1997.

    I need two exposure drafts related to IAS 38 (E50 and E59), the 1993
    copy of IAS 22 (effective 1995), and Exposure Draft E61 related to IAS
    22:

    IAS 38 (INTANGIBLE ASSETS):
    *June 1995 - Exposure Draft E50 Intangible Assets
    *August 1997 - E50 was modified and re-exposed as Exposure Draft E59
    Intangible Assets

    IAS 22:
    *December 1993 - IAS 22 (1993), Business Combinations (revised as part
    of the 'Comparability of Financial Statements' project based on E32) [1
    January 1995 - Effective Date of IAS 22 (1993)]
    *August 1997 - Exposure Draft E61 Business Combinations

     
    Any help would be greatly appreciated!

    Ryan G. Vandenbroeck
    Librarian
    Baker & McKenzie LLP
    660 Hansen Way
    Palo Alto, California 94304-0309, USA
    Tel: +1 650 251 5922
    Fax: +1 650 856 9299
    ryan.g.vandenbroeck@bakernet.com

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