International Accounting Standards - IAS Plus
1998年7月1日 · 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.
International Financial Reporting Standards - IAS Plus
Links to summaries, analysis, history and resources for IFRS Sustainability Disclosure Standards (IFRS SDS), International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), IFRIC Interpretations, SIC Interpretations and other pronouncements issued by the International Accounting Standards Board (IASB) and its ...
Understanding International Accounting Standards (IAS) - Investopedia
2024年7月29日 · International Accounting Standards (IAS) are a set of rules for financial statements that were replaced in 2001 by International Financial Reporting Standards (IFRS). They've since been adopted...
International Accounting Standards Board - IFRS
IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation. IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial ...
IAS 8 — Accounting Policies, Changes in Accounting ... - IAS Plus
IAS 8 is applied in selecting and applying accounting policies, accounting for changes in estimates and reflecting corrections of prior period errors. The standard requires compliance with any specific IFRS applying to a transaction, event or condition, and provides guidance on developing accounting policies for other items that result in ...
International Financial Reporting Standards - Wikipedia
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] .
International Accounting Standard 1 Presentation of Financial Statements (IAS 1) is set out in paragraphs 1–140 and the Appendix. All the paragraphs have equal authority. IAS 1 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting.
International Accounting Standards Board - Wikipedia
The International Accounting Standards Board (IASB) is the independent accounting standard-setting body of the IFRS Foundation. The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC).
International Accounting Standards (IAS) Simply Explained
Delving into the roots of modern financial frameworks, International Accounting Standards (IAS) precede widely accepted standards like IFRS and GAAP. Understanding these foundational regulations is paramount for grasping the evolution of current practices.
IAS Plus — IFRS, global financial reporting and accounting …
2024年9月30日 · Deloitte's IAS Plus website provides comprehensive information about international financial reporting in general and the International Accounting Standards Board (IASB) activities in particular — a central knowledge repository on International Financial Reporting Standards (IFRS) and accounting and financial reporting developments in general ...