enow.com Web Search

Search results

1. Results from the WOW.Com Content Network

2. 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

3. 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.

4. International Financial Reporting Standards - Wikipedia

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

   In addition comparative information shall also be provided for narrative and descriptive information if it is relevant to understanding the current period's financial statements. [35] The standard IAS 1 also requires an additional statement of financial position (also called a third balance sheet) when an entity applies an accounting policy ...

5. IFRS 1 - Wikipedia

   en.wikipedia.org/wiki/IFRS_1

   IFRS 1 aims to ensure that an entity's first financial statements after adopting IFRS, and interim statements for partial periods under IFRS, will: be transparent and comparable; provide a "suitable starting point" for the entity's accounting under IFRS; and; have benefits that exceed the cost of preparation. [1]

6. 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 ...

7. Statement of changes in equity - Wikipedia

   en.wikipedia.org/wiki/Statement_of_changes_in_equity

   IAS 1 requires a business entity to present a separate statement of changes in equity (SOCE) as one of the components of financial statements. The statement shall show: (IAS1.106) total comprehensive income for the period, showing separately amounts attributable to owners of the parent and to non-controlling interests