enow.com Web Search

Search results

  1. Results from the WOW.Com Content Network
  2. International Financial Reporting Standards - Wikipedia

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

    Accrual basis of accounting: An entity shall recognise items as assets, liabilities, equity, income and expenses when they satisfy the definition and recognition criteria for those elements in the Framework of IFRS. [29] Materiality and aggregation: Every material class of similar items has to be presented separately. Items that are of a ...