Αποτελέσματα Αναζήτησης
Standards and Interpretations along with details of the projects on the standard-setting agenda of the International Accounting Standards Board (Board). Backing this up is information about the Board and an analysis of the use of IFRS Standards around the world. This combination has made IFRS in your pocket an annual,
- INTERNATIONAL ACCOUNTING STANDARDS
quality globally agreed accounting standards to work more...
- INTERNATIONAL ACCOUNTING STANDARDS
International Financial Reporting Standards (IFRSs) are Standards and Interpretations issued by the International Accounting Standards Board (IASB). They comprise: (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. 1. Material:
1 Ιουλ 1998 · International Accounting Standards (IASs) were issued by the antecedent International Accounting Standards Council (IASC), and endorsed and amended by the International Accounting Standards Board (IASB). The IASB will also reissue standards in this series where it considers it appropriate.
Conceptual Framework for Financial Reporting was issued by the International Accounting Standards Board in September 2010. It was revised in March 2018. from paragraph. SP1.1. STATUS AND PURPOSE OF THE CONCEPTUAL FRAMEWORK. CHAPTER 1—THE OBJECTIVE OF GENERAL PURPOSE FINANCIAL REPORTING. INTRODUCTION. 1.1.
International Accounting Standard 16 Property, Plant and Equipment. Objective. The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about an entity’s investment in its property, plant and equipment and the changes in such ...
quality globally agreed accounting standards to work more effectively. For publicly traded companies, adherence to global accounting standards should help to reduce the cost of capital by making their accounts more accessible to potential investors across the EU and worldwide. For potential investors,
International Accounting Standard 38 . Intangible Assets (IAS 38) is set out in paragraphs 1–133. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 38 should be read in the context of its objective and the Basis for Conclusions, the . Preface to IFRS Standards. and the
