Saturday, September 27, 2008

PBSEs

(a) a major business combination(IFRS 3) or disposing of a major subsidiary;
(b) announcing a plan to discontinue an operation;
(c) major purchases of assets, classification of assets as held for sale (IFRS 5),
other disposals of assets, or expropriation of major assets by government;
(d) the destruction of a major production plant by a fire
(e) announcing, or commencing the implementation of, a major restructuring(IAS 37);
(f) major ordinary share transactions and potential ordinary share transactions (IAS 33);
(g) abnormally large changes in asset prices or foreign exchange rates;
(h) changes in tax rates or tax laws that have a significant effect on current and deffered tax assets and liabilities(IAS 12)
(i) entering into significant commitments or contingent liailities; and
(j) commencing major litigation