Search results
Results from the WOW.Com Content Network
IAS 1 was originally issued by the International Accounting Standards Committee in 1997, superseding three standards on disclosure and presentation requirements, [1] and was the first comprehensive accounting standard to deal with the presentation of financial standards. [3]
January 1, 1996: IAS 33: Earnings per Share: 1997 January 1, 1999: IAS 34: Interim Financial Reporting 1998 January 1, 1999: IAS 35 Discontinuing Operations 1998 July 1, 1999: January 1, 2005: IFRS 5: IAS 36: Impairment of Assets 1998 July 1, 1999: IAS 37: Provisions, Contingent Liabilities and Contingent Assets 1998 July 1, 1999: IAS 38 ...
International Financial Reporting Standard 1: First-time Adoption of International Financial Reporting Standards or IFRS 1 is an international financial reporting standard issued by the International Accounting Standards Board (IASB).
International Accounting Standards Board (2007): International Financial Reporting Standards 2007 (including International Accounting Standards (IAS(tm)) and Interpretations as of 1 January 2007), LexisNexis, ISBN 1-4224-1813-8; Original texts of IAS/IFRS, SIC and IFRIC adopted by the Commission of the European Communities and published in ...
Gains and losses on derivatives held as cash flow hedges (only for effective portions) [IAS 39/ "FAS 133" – "Accounting for Derivative Instruments and Hedging Activities"] Gains and losses resulting from translating the financial statements of foreign subsidiaries (from foreign currency to the presentation currency) [IAS 21/ "FAS 52 ...
On 26 June 2019, the IASB released an exposure draft proposing several amendments. [13] Comments on the amendments were open for three months, closing on 25 September 2019. In total, 123 submissions were received. [14] In June 2020 the IASB adopted the final set of amendments and deferred the effective date of the standard to January 1, 2023. [3]
IAS 7 (1992) Cash Flow Statements: 1 January 1994: Effective date of IAS 7 (1992) 6 September 2007: Retitled from Cash Flow Statements to Statement of Cash Flows as a consequential amendment resulting from revisions to IAS 1: 16 April 2009: IAS 7 amended by Annual Improvements to IFRSs 2009 with respect to expenditures that do not result in a ...
National standard format is yyyy-mm-dd. [161] dd.mm.yyyy format is used in some places where it is required by EU regulations, for example for best-before dates on food [162] and on driver's licenses. d/m format is used casually, when the year is obvious from the context, and for date ranges, e.g. 28-31/8 for 28–31 August.