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Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 2000 January 1, 2001: January 1, 2005: IAS 21: SIC 20 Equity Accounting Method - Recognition of Losses 1999 July 15, 2000: January 1, 2005: IAS 28: SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets 1999 July 15, 2000: January 1, 2012 ...
The standard IAS 1 also requires an additional statement of financial position (also called a third balance sheet) when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements.
The IAS 11 standard of International Accounting Standards set out requirements for the accounting treatment of the revenue and costs associated with long-term construction contracts. By their nature, construction activities and contracts are long-term projects, often beginning and ending in different accounting periods .
The International Accounting Standards Committee (IASC) had been established in 1973 and had issued a number of standards known as International Accounting Standards (IAS). As the organization was reformed in 2001, it changed the name of the standard-setting body from IASC to IASB, and established a foundation to oversee it, initially known as ...
IAS 17 Accounting for Leases (1982) required the capitalization of finance leases, a practice that was as yet unusual or unknown outside the United States. [ 9 ] In 1987, the IASC adopted a new strategy of strengthening its standards to make them a suitable basis for financial reporting by companies seeking cross-border stock market listings ...
This standard is adopted in whole, or in large part, by many countries. It is acceptable in the U.S. (for a firm located outside of the U.S.) to report in this widely accepted format. Accounting standards by nation
Filings Under Federal Securities Statutes full-text: April 1981 38: Letters for Underwriters full-text: April 1981 39: Audit Sampling full-text: June 1981 40: Supplementary Mineral Reserve Information full-text: February 1982 41: Working Papers full-text: April 1982 42: Reporting on Condensed Financial Statements and Selected Financial Data ...
The Directive has given implementing powers to the European Commission, in order to adopt "en bloc" the ISAs in accordance with the Council Decision of 28 June 1999, also known as the "Comitology Decision". [1]