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  2. IAS 1 - Wikipedia

    en.wikipedia.org/wiki/IAS_1

    IAS 1 sets out the purpose of financial statements as the provision of useful information on the financial position, financial performance and cash flows of an entity, and categorizes the information provided into assets, liabilities, income and expenses, contributions by and distribution to owners, and cash flows.

  3. IFRS 1 - Wikipedia

    en.wikipedia.org/wiki/IFRS_1

    IFRS 1 has been cited by Association of Chartered Certified Accountants (ACCA) as having "great practical significance" in jurisdictions that are adopting the IFRSs. [2] The standard has been endorsed by the European Commission for use in the European Union , [ 3 ] with the Commission Services finding in 2009 that the latest version of IFRS 1 ...

  4. Template : International Financial Reporting Standards

    en.wikipedia.org/wiki/Template:International...

    Main page; Contents; Current events; Random article; About Wikipedia; Contact us; Help; Learn to edit; Community portal; Recent changes; Upload file

  5. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    a statement of financial position (balance sheet) a statement of comprehensive income. This may be presented as a single statement or with a separate statement of profit and loss and a statement of other comprehensive income; a statement of changes in equity; a statement of cash flows; notes, including a summary of the significant accounting ...

  6. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    IAS 1: IAS 6: Accounting Responses to Changing Prices 1977 January 1, 1978: January 1, 1983: IAS 15 IAS 7: Statement of Changes in Financial Position (1977) Cash Flow Statements (1992) Statement of Cash Flows (2007) 1977 January 1, 1979: IAS 8: Unusual and Prior Period Items and Changes in Accounting Policies (1978)

  7. Accumulated other comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Accumulated_other...

    This statement expands the traditional income statement beyond earnings to include OCI in order to present comprehensive income. Under the revised IAS 1, all non-owner changes in equity (comprehensive income) must be presented either in one Statement of comprehensive income or in two statements (a separate income statement and a statement of ...

  8. My best friend and I gave our daughters the same name. We ...

    www.aol.com/best-friend-gave-daughters-same...

    My best friend and I both named our daughters Annika. We live in different countries, so we thought the shared name would be a great connection for them.

  9. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement. The total assets always equal the total combined liabilities and equity. This statement best demonstrates the basic accounting equation:

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