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21 April 2005 — Publication

Proposal to Amend the Fourth and Seventh Directives

Proposal to Amend the Fourth and Seventh Directives

FEE has published a briefing note detailing the profession’s concerns regarding the current proposal to amend the Fourth and Seventh Directives.  The publication notes that: the location of the corporate governance statement and related audit implications may inhibit development of disclosure; there is a need for clarification of the term “arrangements”; and disclosure requirements for related party transactions should not go beyond IAS 24.

The publication is available in electronic format only.

FEE Briefing Note