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In April 2001 the International Accounting Standards Board (Board) adopted IAS 1 Presentation of Financial Statements, which had originally been issued by the International Accounting Standards Committee in September 1997.
The age of financial statements is generally expressed as the number of days that have elapsed since the date of the most recent financial statements included or incorporated by reference in a registration statement or proxy statement up to and including the filing/submission date.
Historical financial information requirements The disclosure of historical financial information can be met by including in the prospectus: • the issuer’s statutory accounts for each of the last three years together with the audit reports thereon; or • issuer’s next annual financial statements. special purpose financial statements
12 Απρ 2024 · IAS 1 was reissued in September 2007 and applies to annual periods beginning on or after 1 January 2009. IAS 1 will be superseded by IFRS 18 Presentation and Disclosure in Financial Statements, which becomes effective for annual periods beginning on or after 1 January 2027.
13 Ιουν 2024 · In summary, the best website for you will depend on what type of historical financial data you're looking for, as well as whether you're willing to pay for it. At Stock Analysis, we provide five years' worth of financial statements and 10 years of dividend data, plus many other features, for free.
1936 The Institute publishes Examinations of Financial Statements, which introduces the term ‘generally accepted accounting principles,’ known as GAAP. 1938 SEC issues its first Accounting Series Release, which conveys the Commission’s views on accounting and auditing. They become known as Financial Reporting Releases in 1982.
1 Νοε 2022 · Date of Financial Statements. The date of the financial statements is the balance sheet’s date (i.e., it is the point of time to which a balance sheet relates. For example, if a balance sheet is prepared to show the assets, liabilities, and equity of a company as of December 31, 2014, then December 31, 2014, is the date of the financial ...
