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IAS 38: IAS 10: Contingencies and Events Occurring After the Balance Sheet Date (1978) Events After the Balance Sheet Date (1999) Events after the Reporting Period (2007) 1978 January 1, 1980: IAS 11: Accounting for Construction Contracts (1979) Construction Contracts (1993) 1979 January 1, 1980: IFRS 15 IAS 12: Accounting for Taxes on Income ...
Under International Financial Reporting Standards, guidance on accounting for the amortization of intangible assets is contained in IAS 38. [1] Under United States generally accepted accounting principles (GAAP) , the primary guidance is contained in FAS 142.
An example is the recognition of internally generated brands, mastheads, publishing titles, customer lists and items similar in substance, for which recognition is prohibited by IAS 38. [21] In addition research and development expenses can only be recognised as an intangible asset if they cross the threshold of being classified as 'development ...
The International Accounting Standards Board standard 38 (IAS 38) [7] [8] defines an intangible asset as: "an identifiable non-monetary asset without physical substance". This definition is in addition to the standard definition of an asset which requires a past event that has given rise to a resource that the entity controls and from which ...
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 .
Macy's has named 66 of the 150 stores that it's planning to close as part of its revitalization plan.. The retailer announced back in February 2024 plans to shut down 150 "underproductive" Macy's ...
SOC 2 – Trust Services Criteria [5] [6] SOC 3 – Trust Services Criteria for General Use Report [7] Additionally, there are specialized SOC reports for Cybersecurity and Supply Chain. [8] SOC 1 and SOC 2 reports are intended for a limited audience – specifically, users with an adequate understanding of the system in question.
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