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  2. Reconciliation (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reconciliation_(Accounting)

    In accounting, reconciliation is the process of ensuring that two sets of records (usually the balances of two accounts) are in agreement.It is a general practice for businesses to create their balance sheet at the end of the financial year as it denotes the state of finances for that period.

  3. IFRS 5 - Wikipedia

    en.wikipedia.org/wiki/IFRS_5

    Non-current assets 'held for sale' should be presented separately on the face of the statement of financial position as a current asset. For a non-current asset (Fixed Asset) to be classified as 'held for sale', all of the following 4 conditions must be satisfied: The asset must be available for immediate sale in its present condition and ...

  4. List of International Financial Reporting Standards - Wikipedia

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

    January 1, 1977: July 1, 1999: IAS 36: IAS 5: Information to Be Disclosed in Financial Statements 1976 January 1, 1977: July 1, 1998: 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 ...

  5. International Financial Reporting Standards - Wikipedia

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

    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 ...

  6. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    As a result, non-current assets/liabilities are listed first followed by current assets/liabilities. [7] Current assets are the most liquid assets of a firm, which are expected to be realized within a 12-month period. Current assets include: cash - physical money; accounts receivable - revenues earned but not yet collected

  7. Fixed asset - Wikipedia

    en.wikipedia.org/wiki/Fixed_asset

    In modern financial accounting usage, the term fixed assets can be ambiguous. Instead, the term non-current assets (used by the IFRS [3] and U.S. Generally Accepted Accounting Principles (GAAP) XBRL [4] reporting taxonomies) is preferred when referring to assets that will not be liquidated in the current fiscal period.

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  9. International Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    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 ...