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Some IAS officers are also recruited from the state civil services, [3] and, in rare cases, selected from non-state civil service. [3] The ratio between direct recruits and promotees is fixed at 2:1. All IAS officers, regardless of the mode of entry, are appointed by the President of India. [18]
In 1947, with India gaining independence, ICS was replaced by Indian Administrative Service (IAS) and the Indian Police (IP) was replaced by Indian Police Service (IPS) and were recognised by the Indian Constitution as All-India Services. In 1963, Indian Forest Service (IFS) was created and it came into existence in 1966. [9]
The International Accounting Standards Committee (IASC) was established in June 1973 by accountancy bodies representing ten countries. It devised and published International Accounting Standards (IAS), interpretations and a conceptual framework.
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 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 (2007) 1977 January 1, 1979: IAS 8
Indian Administrative Service (IAS) officer of the 1962 batch [30] Mata Prasad: September 2003: January 2005: IAS officer of the 1962 Batch S. R. Hashim: 4 January 2005: 1 April 2006: Gurbachan Jagat: 1 April 2006: 30 June 2007: Indian Police Service (IPS) officer of the 1966 batch [31] Subir Dutta: 30 June 2007: 16 August 2008: D. P. Agrawal ...
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 ...
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]